Mayank Sikarwar Vs State of U.P. (Allahabad High Court) The petitioner had a registration under the Goods and Services Tax Act, 2017, which when the Assessing Authority cancelled on 19.9.2019 under Section 29(2)(c) of the Goods and Services Tax Act, 2017(hereinafter referred to as ‘the Act), the petitioner filed an application for the revocation of […]
(1) This Order may be called the Bicycles- Retro Reflective Devices (Quality Control) Order, 2020. (2) This order shall come into force with effect from 01.01. 2021.
Sh. Shivam Agarwal Vs Gaursons Realtech Pvt. Ltd. (NAA) Keeping in view the self-admission of the Respondent in which he has stated that he is liable to pass on the benefit of additional ITC as per the provisions of Section 171 of the above Act, the above projects are required to be investigated as there […]
Notification No. 29/2020-Customs- Seeks to further amend notification no. 152/2009 dated 31.12.2009, to increase the rate of duty of customs on imports of Phthalic Anhydride originating in Korea RP and imported under the India-Korea Comprehensive Economic Partnership Agreement, on recommendation of preliminary findings of Directorate General of Trade Remedies under India-Korea Comprehensive Economic Partnership Agreement […]
MINISTRY OF COMMERCE AND INDUSTRY (DIRECTORATE GENERAL OF TRADE REMEDIES) CORRIGENDUM NOTIFICATION New Delhi, the 6th July, 2020 CASE No. (OI) 08/2019 Subject: – Anti-dumping duty investigation concerning imports of Polystyrene from Iran, Malaysia, Singapore, Chinese Taipei, UAE and USA F. No. 6/10/2019-DGTR.—Having regard to the Customs Tariff Act, 1975, as amended from time to […]
Aruna Oswal Vs Pankaj Oswal & Ors. (Supreme Court) Hon’ble Supreme Court held that the basis of the petition is the claim by way of inheritance of 1/4th shareholding so as to constitute 10% of the holding, which right cannot be decided in proceedings under section 241/242 of the Act. Thus, filing of the petition […]
Subhash Joshi & another Vs Director General of GST Intelligence (DGGI) & Ors. (Madhya Pradesh High Court) Submission of counsel for petitioner is that the search should be carried out in the presence of the Advocate, but counsel for petitioner has failed to point out any statutory provision or any such legal right in favour […]
Sova Solar Ltd. Vs CCE & ST (CESTAT Kolkata) It is pertinent to consider whether CBEC can enlarge or modify the scope of an exemption notification which is in the form of a subordinate legislation through a letter or circular. Taxing statutes have to be strictly construed and the power of taxation lies with the […]
In re Nishith Vipinchandra Shah (GST AAR Gujarat) Question: What is the HSN Code and rate of tax for Plastic Mechanical Liquid Dispenser? Answer: Imported Plastic Items, (stated as Plastic Mechanical Liquid Dispenser) shall be classified, under HSN Chapter sub-heading 3926.90- Others, as ‘articles, not elsewhere specified or included, of plastics (as defined in Note […]
CBIC notifies Rate of Exchange of Foreign Currencies against India Rupees wef 03.07.2020 vide Notification No. 55/2020-Customs (N.T.), Dated: 2nd July, 2020. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 55/2020 – Customs (N.T.) New Delhi, dated the 2nd July, 2020 11 Ashadha 1942 (SAKA) […]
