There is a delay of 586 days in filing the appeal for which no explanation was offered. even if some explanation was offered, we could have exercised our discretion. In this case, condonation of the delay would amount to condoning the utter failure or negligence on the part of the department to take steps with regard to this appeal.
CS Priya Raval Section 118 of the Companies Act, 2013 Minutes:-Record of the proceedings of a Meeting. Minutes should contain a fair and correct summary of the proceedings of the Meeting. Rule 3 of Companies (Meetings of Board and its Powers) Rules, 2014 Draft Minutes of the Board Meeting shall be circulated to all Directors […]
CESTAT Ahmedabad has upheld the Commissioner (A) Order allowing Cenvat credit of the duty paid on provisionally assessed bill of entry in a case where the final assessment revealed that less duty was payable. The Tribunal in this regard relied upon number of case law and observed that it is settled that even though certain amount of excise duty/service tax is not payable as per law but the manufacturer/service provider pays it, Cenvat Credit cannot be denied at the recipient end only on the ground that the same was not payable by the manufacturer/service provider.
Shri Ramphal Hooda Vs ITO (ITAT Delhi) Whether the exemption under Section 54F is extendable to the assessee for the total consideration paid by him, for the purchase of the new asset (the residential property) in the joint name or the exemption would be entitled to the extent of the share of the assessee in […]
As per the information available, your Ministry is framing Rules under the Act and wants to surreptitiously include the lawyers under the proposed Rules so as to bring the lawyers across the country within the jurisdiction of Consumer Redressal Forum. This is highly deplorable and the lawyers across the country will never accept their inclusion within the definition of the provisions of Consumer Protection Act.
MCA notifies ‘Companies (Registration Offices and Fees) Second Amendment Rules, 2020‘ and amends vide Form No.GNL-2 and add the word ‘Filing under Insolvency and Bankruptcy Code, 2016‘ instead of ‘Form 159 of the Companies (Court) Rules,1959′ and also add after first verification column- Particulars of the person signing and submitting the form. Government of India […]
In re M/s. Lfonds India Pvt. Ltd. (GST AAR Maharashtra) The applicant has submitted a letter dated 24.02.2020 and requested that they may be allowed to voluntarily withdraw their subject application filed on 24.02.2020. The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without going into the merits or […]
The Respondent has also claimed that the pricing of products depended on a number of commercial factors. In this connection it would be pertinent to mention that the provisions of Section 171 (1) of the above Act required the Respondent to pass on the benefit of tax reduction to the consumers only and have no mandate to look in to fixing of prices of the products which the Respondent was free to fix.
Notification No. 06/2020-Customs (ADD)- Seeks to amend notification No. 07/2015-Customs (ADD) dated 13th March 2015 so as to extend anti-dumping duty on ‘Sheet Glass’ originating in or exported from China PR. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 06/2020-Customs (ADD) New Delhi, the 12th March, 2020 G.S.R…. (E). – Whereas, the […]
Field formations have reported that they are facing several issues while issuing EWB-06. A detailed FAQ has been prepared and enclosed herewith for easy reference of the field formations.
