ACIT Vs Joseph Selvakumar Selvan (ITAT Chennai) Upon careful consideration, it could be gathered that the return of income was already scrutinized u/s 143(3) and the issue of computation of capital gain was duly examined by Ld. AO. The requisite queries were raised by Ld. AO which were duly replied by the assessee along with […]
it is mandatory for the taxpayers to report minimum 4 digit or 6 digit of HSN Code in table-12 of GSTR-I on the basis of their Aggregate Annual Turnover (AATO) in the preceding Financial Year.
COMPETITION COMMISSION OF INDIA PRESS RELEASE Market Study on Film Distribution Chain in India: Key Findings and Observations The Competition Commission of India (the ‘Commission’) released, a report titled ‘Market Study on Film Distribution Chain in India: Key Findings and Observations’, today. The study highlights some of the key competition issues in the film distribution […]
Sonal Automation Industries Vs State of Uttarakhand (Uttarakhand High Court) The penalty order was passed due to inadvertent mistake i.e. invoice number stated as 235 in place of SAI/V/235. The writ petition was allowed and penalty order was quashed. The imposition of the penal consequences due to an exception, which has been caused on account […]
Satguru Impex Vs State of Tripura (Tripura High Court) The petitioner made mistakes in the e-way bill in the names of buyers and sellers. In place of buyer’s name, seller name was filled and in place of seller’s name, buyer name was filled. The mistake was rectified by generating fresh e-way bill. The GST departments […]
Progressive Enterprise Vs State of Tripura (Tripura High Court) The goods were sent form Guwahati to Tripura. Due to some reasons goods were not unloaded and the petitioner sought to take back the goods to Guwahati. The Driver stated to the concern inspector that he is waiting for the fresh tax invoices and e-way bills […]
Rimi Sales Agency Vs Union of India (Tripura High Court) Show-cause notice was issued on 06.11.2018 which required the petitioner to appear before the said authority on 23.11.2018. Without permitting the petitioner to appear and file reply and oppose the demands the Inspector confirmed the demand by passing separate orders on 06.11.2018. This was wholly […]
Tirthamoyee Aluminium Products Vs State of Tripura (Tripura High Court) Due to a clerical error in the e-way Bill the distance from the place of origin to the destination was shown as 470 Kms. instead of actual distance of 1470 Kms. There is no dispute that the goods were sold by way of inter-state sale […]
A.S. Enterprise Vs Commissioner of State Tax U.P. (Allahabad High court) The petitioner’s case was that the petitioner could not produce relevant documents at the time of inspection of goods in transit. The same (all documents) were produced at the time of physical verification. The authority declined to verify the same. The detaining authority formed […]
Ravinder Singh Bawa Vs Oil And Natural Gas Corporation Limited (Competition Commission of India) The moot question that arises for consideration is whether ONGC had sufficiently indicated its requirements upfront while issuing the tender in question so as to enable interested bidders to assimilate and factor such requirements while placing their technical and financial bids […]
