Mrs. Nagappan Swarnalatha Vs M/s. Colour Books Associates Private Limited (National Company Law Tribunal) 1) We hereby declared that the incorporation of M/s. Colour Books Associates Private Limited (Respondent No.1 Company, is vitiated by fraud and consequently, the Certificate of Incorporation dated 14th May, 2018 issued by the Government of India, Ministry of Corporate Affairs, […]
In re M/s Rashmi Hospitality Services Private Limited (GST AAR Karnataka) Whether the subsidy received from the state government would form part of consideration under section 2(31) of the CGST Act? The subsidy amount received from the Government of Karnataka for the supply of service of food to the ultimate beneficiaries (consumers) in Indira Canteens […]
In re M/s Jairaj Ispat Limited. (GST AAR Karnataka) The Char-Dolochar/Dolochar (waste emerging during the process of manufacturing Sponge Iron) supplied by the Applicant is classifiable under Tariff Item 26190090 of Customs Tariff Act, 1975 and therefore, in view of Entry 28 of Schedule III of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017, […]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 46/2019-Customs (N.T./CAA/DRI) New Delhi, dated the 20th September, 2019 S.O. 3436(E).- In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), dated 4th June 2015 in Gazette of India, Extra-ordinary, Part-II, section […]
Unmanned Aircraft Systems (UAS)/ Unmanned Aerial Vehicles (UAVS)/ Remotely Piloted Aircrafts (RPAS)/ Drones, (herein-after referred to as ‘Drones’) of various frequencies brought by the passengers at different Airports or imported at various ports, FPOs, etc., in contravention of the statutory requirements, have been absolutely confiscated as per legal process.
Central Government appoints 28 persons as Judicial and Technical Members in the National Company Law Tribunal for a period of three years or till the attaining the age of sixty-five years, whichever is earlier. MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 20th September, 2019 S.O. 3412(E).—In exercise of the powers conferred by section 408 of […]
The filters are classifiable under HSN Heading 8421. The classification of the goods shall not alter on account of supply by distributor to Railways.
Securities and Exchange Board of India (Buy-Back of Securities) (Second Amendment) Regulations, 2019 shall come into force on the thirtieth date day from date of their publication in the Official Gazette.
M/s. Baril Marketing Pvt. Ltd. Vs Union of India and 5 Ors. (Gauhati High Court) This Court is of the view that if there is a provision made for filing returns electronically and if because of certain technical glitches uploading could not be done in time, on that ground the concerned individual or firm ought […]
Petitioner-Assessee has to file his annual return for the Assessment Year 2017-18 by 31.8.2019 under the CGST and HGST. However, it is handicapped on account of inadvertent mistakes/errors having occurred while filing statutory fowls GSTR-1 and GSTR-3B, which can be corrected in view of legal provisions, however, same are not being accepted by official portal of the department.
