Himadri Kandarp Mehta L/H of Late Kandarp Yashashvibhai Vs ITO (Gujarat High Court) Law is well settled that unless the heirs and legal representatives of the deceased assessee could be said to have been submitted to the jurisdiction of the assessing officer and have participated in the assessment or re-assessment proceedings, notice to the dead […]
Proper officer cannot proceed to issue DRC-01/01A on matters never intimated to taxpayer in form ASMT 10 pursuant to scrutiny of returns
Rastriya Chemicals & Fertilisers Ltd. Vs Union of India (Delhi High Court) The Appellant is a Public Sector Undertaking and is a Government Company within the meaning of Section 617 of the Companies’ Act, 1956. The Appellant engages in the manufacture of fertilizers and other chemicals, falling under Chapter Heading 29 and 31 of the Central Excise Tariff Act, 1985. The Appellant […]
Applicant stated that they wish to withdraw their application for advance ruling in view of recent GST council meetings and notifications issued thereafter. Application filed by Applicant for advance ruling is disposed-off as withdrawn.
Exemption provided to outward supplies of applicant does not have a bearing on GST liabilities under reverse charge basis on supplies received by applicant.
Postponement Of Chartered Accountants Examination Scheduled To Be Held On 12th November, 2022 At Shimla City (Himachal Pradesh) Only.
Options under Central Civil Services (Implementation of National Pension System) Rules, 2021 to avail benefits under old pension scheme on death of Government servant covered under National Pension System during service or his discharge from service on account of invalidation or disablement
CBDT extends the due date of furnishing of Return of Income under sub-section (1) of section 139 of the Act for the Assessment Year 2022-23, which is 31st October 2022 in the case of assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, to 07th November, 2022.
Sreedhar Tripathy Vs Gujarat State Financial Corporation & Ors. (NCLAT Delhi) The grievance of the Appellant is that CoC’s decision is arbitrary decision, it cannot be said to be decision taken in commercial wisdom of the CoC. Section 33 Sub-section (2) of the I&B Code which deals with initiation of liquidation. The Explanation under Section […]
Adjudicating Authority is empowered to consider any application filed by the Liquidator or Successful Auction Purchaser, which may arise with regard to terms and conditions of auction sale or sale as going concern as per the Liquidation Regulation
