Delhi HC directs STBA to formulate suggestions for improving GSTN system, which, is creating impediments in smooth administration of CGST
HC held that when assessee adjusted excise duty payable on closing stock of finished goods with available input credit and paid remaining amount after said adjustment, would tantamount to actual payment and no disallowance could be made under section 43B of Income-tax Act, 1961
In the invoice accompanying the goods, the tax paid was shown to be under CGST & SGST, whereas it should have been shown as tax paid towards IGST. However, in the E-way bill accompanying the goods the tax paid was correctly shown as paid towards IGST.
HC Held that authorities cannot encash Bank Guarantee given by Assessee before expiry of statutory period available for filing an appeal.
Held that application u/s 11(6) for appointment of an arbitrator after the period of cause of action got extinguished is not maintainable
Held that section 18 of MSMED Act and section 7 of A&C Act clarifies that dispute can be referred to Facilitation Council for conciliation and subsequent arbitration if required. Thus, arbitration clause in agreement would not bar reference of dispute to the Facilitation council
GST registration cannot be cancelled on mere whims and fancies of Proper Officer. It may be cancelled under section 29(2) of CGST Act 2017
It is very unfortunate that the noble forum of PIL is now being used for blackmailing the citizens. This is not a PIL at all. It is, in fact, a litigation based upon certain photographs resulting in blackmailing type of litigation.
Court have categorically held that recovery of demand against issues which have been decided in favour of Assessee is wholly unwarranted.
SC held that practice of engaging workman by separate but consecutive appointment orders of short duration with a view to opposing workman’s claim is not recognised by clause (bb) of Section 2(oo) of Industrial Disputes Act 1947
