Let’s start the discussion with brief introduction of controversy due to which the matter went to Hon’ble High Court and there was necessity of Court to intervene. Section 54 of CGST Act, 2017 is basically dealing with all types of refund situations in GST and most precisely section 54(3) is talking about situations in which refund is granted to the registered persons.
Initiation of Anti-dumping investigation concerning imports of Glass Fibre and articles thereof originating in or exported from Bahrain and Egypt.
ORDER NO. 03/301(2) of 2019-20 Consequent upon CBDT’s office order No. 133 of 2020 dated 29.07.2020, the following transfers & postings of Deputy/Assistant Commissioners/Directors of Income-tax are hereby ordered with immediate effect and until further orders:-
In re Sealwel Corporation Private Limited (GST AAR Telangana) We notice from the schedule concerning ‘Shareholding of Promoter’ of the annual accounts of M/s TSSPDCL that 100% shares of the company were held by the Hon’ble Governor of Telangana. This clear indicates that the Government of Telangana have 100 percent control over TSSPDCL and thus […]
Initiation of Mid-Term Review limited to change of name of producer/exporter from Korea RP regarding anti-dumping duty imposed on imports of ‘Poly Vinyl Chloride (PVC) Paste/Emulsion Resin’ originating in or exported from Korea RP, Taiwan, China PR, Malaysia, Thailand, Russia, and European Union. MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF TRADE […]
(1) This order may be called the Tea (Marketing) Control (Amendment) Order, 2020. (2) It shall come into force on the date of its publication in the Official Gazette.
Trivedi Ventures LLP Vs Union of India (Rajasthan High Court) Plea of Petitioner was to enable the petitioners to avail Tansitional Credit in Electronic Credit Ledger. It was also prayed that the respondents should give effect to Form GST Tran-1 that had been manually submitted to the respondent-department to avail relevant Legitimate Input Tax Credit. […]
Office of the Commissioner of State Tax, Maharashtra State, 1st Floor, GST Bhavan, Mazgaon, Mumbai-10. TRADE CIRCULAR To, ____________ ___________ ____________ No. ACST(VAT-3)/App/E-submi. & Hearing/Bal Mumbai. Date. 29/07/20. Trade Circular 11T of 2020. Sub. Guidelines for online e-submission and e-hearing in first appeals‑reg. Ref. 1. Maharashtra Act No XXXI of 2017 dated 15th April 2017. […]
CBIC imposes definitive Anti-Dumping Duty on import of ‘Digital Offset Printing Plates’ originating in, or exported from People’s Republic of China, Japan, Korea RP, Taiwan and Vietnam vide Notification No. 21/2020-Customs (ADD) dated 29th July, 2020. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 21/2020-Customs (ADD) New Delhi, the 29th July, 2020 […]
Shri Suresh Khatri Vs ITO (ITAT Lucknow) Ground Nos. 1 to 3 of the appeal relate to the disallowance of Rs.6,42,437/- for non deduction of tax at source u/s 40(a)(ia) of the Act on payment of ocean freight, made to non-resident shipping companies. The assessee is a proprietary concern and engaged in the business of […]
