WMW Metal Fabrics Limited Vs Commissioner, CGST (CESTAT Delhi) There is a distinction between the amount appropriated towards duty and amount deposited for payment of a duty. In a former case duty which has been levied and paid subsequently becomes the property of the Government and no person would be entitled to get it back […]
Hema Garg and another Vs State of Haryana and another (Punjab & Haryana High Court) It is submitted that in the instant case, the petitioners are praying for anticipatory bail, in response to the notices issued by the respondents-Department, just in the shape of demand in form GST DRC-01A with an advice to pay the […]
Cloudtail India Private Limited Vs CIT (Delhi High Court) Mr. Ruchir Bhatia, Advocate accepts notice on behalf of respondents. He states that AO has given reasons for rejecting petitioner’s Form 13 application for Nil/lower withholding tax certificate. He also states that as there was limited scrutiny for A/Y 2018-19, the provision for slow and ageing […]
Mohd. Nashruddin Vs Union of India (Delhi High Court) 1. The present petition under Article 226 of the Constitution of India, essentially in the nature of writ of habeas corpus, has been instituted on behalf of Mohammed Nashruddin Khan (hereinafter referred to as the ‘detenu’), praying for quashing of detention order bearing No. PD-12001/03/2020- COFEPOSA […]
Regulation 111D : A member in practice may form multi-disciplinary firm with the member of other professional bodies as prescribed under Regulations 111B and 111C in accordance with the regulating guidelines of the Council for functioning and regulation of such multidisciplinary firm.
(1) This order may be called the Public Procurement Policy for Micro and Small Enterprises (MSEs) Amendment Order, 2021. (2) This order shall come into force on the date of its publication in the Official Gazette.
Bombay Chartered Accountant’s Society has made following two brief representations on the various legal and procedural issues on the provisions relating to GST registration in the GST law and rules which are relevant from every taxpayer’s point of view. These representation deals with legal issues and procedural issues. Full text of the representation is as […]
Existing Form 18 has been replaced by Revised Form 18 to facilitate formation of Multi-disciplinary Partnership Firm of Chartered Accountants in Practice.
Pardesi Developers Private Limited Vs National Faceless Assessment Centre (Delhi High Court) Assessment—Faceless assessment—Draft assessment order passed without issue of show-cause notice—In the present case no prior show-cause notice as well as draft assessment order had been issued, there is a violation of principles of natural justice as well as mandatory procedure prescribed under “Faceless […]
Exposure Draft of revised AS 105, Non-current Assets Held for Sale and Discontinued Operations, has been issued by the ASB for comments with the last date being September 14, 2021
