Vodafone Idea Ltd. Vs Commercial Tax Tribunal (Allahabad High Court) The ex-parte nature of the order apart, at present, it does stand out that the Tribunal has taken two divergent views in the case of the assessee itself, inasmuch as, in the earlier order, the Tribunal had clearly opined that the goods that have been […]
TMA International Pvt. Ltd. & Ors. Vs Union of India & Anr. (Delhi High Court) Thus, the only other question left for consideration is: as to whether the petitioners should be paid any interest for delayed remittance of refund on account of IGST? Mr. Samar Bansal, who appears on behalf of the petitioners, in support […]
MRF Limited Vs Dy. Commissioner Commercial Taxes and anr. (Jammu and Kashmir High Court) In the cases at hand, the documents on record reveal that every voucher provides for 1% turnover discount, meaning thereby that the discount has been actually allowed as per the agreement/understanding of the parties. The said discount stand deducted as a […]
Whether order u/s 241A withholding refund pending completion of scrutiny assessment can be quashed by writ court under article 226 of the Constitution of India?
In view of the upcoming festivals such as Holi, Shab-e-Barat, harvesting festivals, Easter, Eid-ul-Fitr, , State Governments/UT Administrations should take necessary measures to regulate crowds during these festivals by ensuring strict observance of COVID appropriate behaviour, such as wearing of mask and maintaining social distancing, as mandated in aforesaid guidelines and in the National Directives for COVID-19 Management. In this regard, a D.O. letter has also been issued by Ministry of Health and Family Welfare (MoHFW) on 24.03.2021 (copy enclosed).
The Budget Session, 2021 of Parliament, which commenced on Friday, 29th January 2021, has been adjourned sine die today i.e. Thursday, 25 March 2021.
Seeks to impose anti-dumping duty on imports of 2-Ethyl hexanol originating in or exported from European Union, Indonesia, Korea RP, Malaysia, Taiwan and United States of America for a period of 5 years. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 26th March, 2021 Notification No. 17/2021-Customs (ADD) G.S.R. 215(E).—Whereas, the designated authority, vide […]
Reg. Continuation of anti-dumping duty on imports of ‘Tyre Curing Presses also known as Tyre Vulcanisers or Rubber Processing Machineries for tyres, excluding Six Day Light Curing Press for curing bi-cycle tyres’ falling under 8477 51 00 of the First Schedule to the Customs Tariff Act, originating in or exported from Peoples’ Republic of China […]
Please refer to the order by Ministry of Home Affairs vide No.40-3/2020-DMI(A), dated 24th March 2020, and the guidelines issued subsequently, pursuant to a decision to impose a complete lock down in view of the threat imposed by the spread of COVID-19.
D.S. Cargo Agency Vs Commissioner of Customs (CESTAT Delhi) No doubt, there is no document on record as provided by the Department, burden to prove otherwise rests upon the Department but it is settled principle of law that the appellants admission are the best proof which need no further proof. Hence, the burden need not […]