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Classification of Portable Computers viz. Barcode/RFID/Tablet Mobile Computer

April 14, 2023 1977 Views 0 comment Print

The product carries a processing ability of a laptop and functionality of a scanner in a single wireless device. These Portable Computers essentially perform 1D and 2D barcode scanning and additionally have ferture s like Wi- Fi/Bluetooth connectivity, data transfer etc.

Model All India GST Audit Manual 2023

April 13, 2023 9123 Views 0 comment Print

Goods and Services Tax in India has stepped towards the completion of five years. One of the main objectives of introduction of GST was to create one common market in the country by totally removing the wide disparities and compliance complexities of various laws of taxation of the States and Centre. In taxation of goods […]

MCA penalises Company for not mentioning DIN of directors

April 13, 2023 1053 Views 0 comment Print

Learn about penalty imposed by MCA for failing to mention Director Identification Numbers (DIN) against directors’ names in financial statements. Detailed analysis and implications of case.

MPVAT: HC directs Refund of pre-deposit with 6% Interest

April 13, 2023 1563 Views 0 comment Print

Mount Everest Breweries Ltd. Vs State of Madhya Pradesh (Madhya Pradesh High Court) The learned counsel for petitioner submitted that earlier the petitioner had filed a petition bearing W.P. No. 8560/2016 seeking quashment of the assessment order issued by the respondents for the assessment year 2012-13 for arbitrarily levy of tax on beer under residual entry […]

Period of limitation extended by SC also applies to claim for GST refund

April 12, 2023 3924 Views 0 comment Print

Tejus Vertrage Infra LLP Vs Union of India & Ors  (Bombay High Court) Period of limitation which was extended under the orders passed by the Hon’ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 also apply to the claim for refund. The learned Counsel for the Petitioner states that the decision […]

IRP to take control & custody of any asset over which CD has ownership rights: IBBI

April 12, 2023 1950 Views 0 comment Print

Under section 18(f) of IBC Code, Mr. S. Muthuraju being IRP of the CD from 14.06.2017 to 20.09.2017 was required to take control and custody of any asset over which the CD has ownership rights, as recorded in the balance sheet of the CD.

Custodians & Shipping Lines directed to waive demurrage & detention charges till 13.04.2023

April 12, 2023 2700 Views 0 comment Print

Custodians and Shipping Lines are directed to waive the demurrage and detention charges till 13.04.2023.

GST: Attachment of bank account of non-taxable person violates section 83

April 12, 2023 1398 Views 0 comment Print

Sakshi Bahl & Anr. Vs. Principal Additional Director General (Delhi High Court) HC held that based on facts and documents summitted it is clear that the petitioners are not taxable persons. The power under Section 83 of the Act, to provisionally attach assets or bank accounts is limited to attaching the bank accounts and assets […]

Stay of demand under GST cannot be denied for non-constitution of Tribunal

April 12, 2023 4719 Views 0 comment Print

Due to non-constitution of Tribunal, petitioner is deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of B.G.S.T. Act.

Section 148A(b) mandates 07 days notice for giving reply

April 12, 2023 3045 Views 0 comment Print

As per the provisions of Section 148A(b) 07 days time is required to be given for giving reply to this notice and this provision is mandatory

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