National Handloom Development Corporation Limited Vs The Assistant Commissioner (CT) (Madras High Court) Having heard learned counsel and upon careful perusal of the pleadings, evidences and records of assessment produced before me, it appears very apparent that the principles of natural justice have been given a go-by in the present case. The extracts from the […]
Offshore access to IRP Q 1. Can a foreign service provider integrate with IRP? Ans: Yes, but only from within the shores of India. Q 2. If yes, where can the integration specifications be found? Ans: The specifications are to be released shortly. They will be available through links on the gst.gov.in website. Q 3. […]
Parvez Khan Vs Pearlite Real Properties Pvt. Ltd. (NAA) Facts of the Case: The brief facts of the present case are that an application dated 15.10.2018 was filed before the Standing Committee on Anti-profiteering, under Rule 128 (1) of the Central Goods and Services Tax (CGST) Rules, 2017 by the Applicant No. 1, alleging profiteering […]
Sumit Mansingka Vs E-Homes Infrastructure Pvt. Ltd. Facts of the case: The brief facts of the present case are that a complaint dated 18.12.2017 was filed before the Uttar Pradesh State level Screening Committee on Anti-Profiteering by the Applicant No.1 alleging profiteering by the Respondent in respect of purchase of a flat in the Respondent’s […]
Rahul Gautam Vs Himalaya Real Estate Pvt. Ltd. (NAA) Facts of the Case: The brief facts of the case are that the Applicant No. 1 had filed an application dated 16.10.2018 before the Haryana State Screening Committee on Anti-profiteering, under Rule 128 (2) of the Central Goods and Services Tax Rules, 2017 and submitted that […]
Notification No. 1/2020-Customs (N.T./CAA/Extension/DRI) dated: 02.01.2020-Appointment of CAA by DGRI – reg. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 1/2020-Customs (N.T./CAA/Extension/DRI) New Delhi, dated the 2nd January, 2020 S.O. 73(E). – In exercise of powers conferred upon by first proviso […]
Sudha Eashwar Vs ITO (ITAT Chennai) The assesse is claiming exemption by way of long term capital gains claimed by it to be earned on sale and purchase of Turbotech Engineering Ltd. by invoking provisions of Section 10(38) of the 1961 Act and onus is on the assessee to prove that these gains are genuine […]
Generation and quoting of DIN on communication to taxpayers- Document Identification Number (DIN) as clarified by CBIC vide Circular No. 122/41/2019-GST dated 05.11.2019 and Circular No. 128/47/2019-GST dated 23.12.2019 Generation and quoting of DIN on communication to taxpayers Circular No. 122/41/2019-GST dated 05.11.2019 1. Generation and quoting of Document Identification Number (DIN) on any communication […]
Ajay Kumar Vs Pivotal Infrastructure Pvt Ltd. (NAA) Facts of the Case: The brief facts of the case are that vide their applications dated 09.10.2018 and 16.12.2019 filed before the Standing Committee on Anti-profiteering under Rule 128 (1) of the CGST Rules, 2017, the Applicant No. 1 and 2 had alleged profiteering by the Respondent […]
In re Vippy Industries Ltd. (GST AAR Madhya Pradesh) The Product Preparation of a kind used in Animal Feeding – Bio Processed Meal is not entitled to classify under HS Code 23099090 and therefore not entitled for the benefit of Notification No. 02/2017-CT(Rate) dated 28.06.2017 and corresponding notification issued under MPGST Act. This Order is […]
