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Highlights / Annotations / Catch Notes For July

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July 9, 2022 Case Laws Customs

Maintainability of appeal - requirement of mandatory pre-deposit - after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the......
July 9, 2022 Case Laws Customs

Revocation of Customs Broker Licence - exporters were non-existent - The responsibility of the Customs Broker under Regulation 10(n) does not include keeping a......
July 9, 2022 Case Laws Companies Law

Seeking grant of regular bail - Applicant is a Chartered Accountant and one of the partners at ASRN & Associates - failure to perform his duty independently and......
July 9, 2022 Case Laws Central Excise

CENVAT Credit - input services - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the.....
July 9, 2022 Case Laws VAT and Sales Tax

Grant of eligibility certificate - ownership of the land - The validity of the agreement to sell dated 25.11.1999, has been doubted by the Tribunal as the original copy.....
July 9, 2022 Case Laws VAT and Sales Tax

Levy of penalty u/s 54(1)(14) - no papers were produced despite the fact that goods were being imported from outside the State - There is always apprehension that in......
July 8, 2022 Circulars Central Excise

Reversal of CENVAT Credit - bagasse and similar other by-products or waste - Excisability of waste/ residue arising during the process of manufacture - Withdrawal of......
July 8, 2022 Circulars GST

Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019 - certain clarifications were given in relation to rule 95A - refund of taxes paid on inward supply of......
July 8, 2022 Circulars GST

Manner of filing refund of unutilized ITC on account of export of electricity - CGST - Circulars
July 8, 2022 Circulars GST

Return (pay back) of erroneous refund - Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A - CGST - Circulars
July 8, 2022 Notifications GST

Amendments to various rules and forms - Central Goods and Services Tax (Amendment) Rules, 2022 - Notification
July 8, 2022 Act Rules GST

Refund - mismatch in case of GSTR-3B and shipping Bill - Prior verification of credentials of the exporter - Provision and manner of withholding of refund - Refund of......
July 8, 2022 Act Rules GST

Rule 95A deleted with retrospective effect - Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters.....
July 8, 2022 Act Rules GST

Refund application - Specified person in case of SEZ - a statement in case of export of electricity - determination of value of goods exported out of India - formula for....
July 8, 2022 Act Rules GST

Manner of calculating interest on delayed payment of tax - Fresh set of rule introduced with retrospective effect - Rule 88B of the Central Goods and Services Tax Rules, 2017
July 8, 2022 Act Rules GST

Facility of deposit of tax through UPI / IMPS added - Transfer of Cash Balance in ELC to distinct person - Electronic Cash Ledger - Sub-Rule (3), (5) amended - New......
July 8, 2022 Act Rules GST

Return (re-payment) of erroneous refund with interest and penalty, if applicable - the same shall be re-credited to the Electronic Credit Ledger - New Sub-Rule (4B) -......
July 8, 2022 Act Rules GST

Exclusions from the aggregate value of exempt supplies - "value of supply of Duty Credit Scrips" added to the list - Manner of determination of input tax credit in......
July 8, 2022 Act Rules GST

Auto revocation of Suspension of registration on furnishing of all the pending returns - Second proviso to Sub-Rule(4) - Rule 21A of the Central Goods and Services Tax Rules, 2017
July 8, 2022 Case Laws GST

Validity of observations made by the Commissioner, C.G.S.T. & CX regarding Transitional Credit - however, no proceeding for wrongful availment of Input Tax Credit has......
July 8, 2022 Case Laws GST

Detention of goods alongwith vehicle - levy of penalty - Movement of the vehicle on the wrong direction - revenue considered the same as it was moving without valid......
July 8, 2022 Case Laws Income Tax

Addition u/s 40A(3) - payment in cash - purchase of stock in trade - Decision of the Third Member of ITAT - The decision of HC [2013 (12) TMI 1731 - GUJARAT HIGH COURT],....
July 8, 2022 Case Laws Income Tax

TDS u/s 194C OR 194J - assessee entered into a Contract with a consortium - Whether contract can be segregated to attract TDS? - the dominant purpose of the Contract is.....
July 8, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - loss on transactions of sale and purchase of shares - even otherwise the assessee being transferor of shares cannot be subjected to tax....
July 8, 2022 Case Laws Income Tax

Capital gain in respect of sale of only one property - addition u/s 50C - assessee itself had leasehold rights in the said property and hence in instant facts, the......
July 8, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - As a matter of fact the notice issued u/s 274 read with section 271 of the Act itself was ambiguous as it did not make it clear as to under which....
July 8, 2022 Case Laws Income Tax

Penalty imposed u/s 271D & 271E - default u/s 269SS & 269T - CIT(A) deleted the penalty holding that general entries leading to assignment of debt does not attract......
July 8, 2022 Case Laws Income Tax

Revision u/s 263 - claim of deduction of expenditure and depreciation but no revenue has been earned - Pr.CIT has directed the AO to make further enquiry on the......
July 8, 2022 Case Laws Customs

Maintainability of application - Jurisdiction - power of Pr. ADG, DRI to issue SCN - In the present case, the Board has issued instruction No.4/2021 dated 17.03.2021, to....
July 8, 2022 Case Laws Customs

Revocation of the Custom Broker License - forfeiture of security deposit - imposition of penalty - It is found that customs broker does not have unlimited authority to......
July 8, 2022 Case Laws Service Tax

Validity of statement issued in prescribed form SVLDRS 3 - tax liability that was due and payable - setting off of amounts already paid towards tax - if a declarant has.....
July 8, 2022 Case Laws Service Tax

Refund of amounts paid as Service Tax - r In view of the admitted fact that the services rendered by the assessee satisfy all conditions of Rule 6A of the Service Tax......
July 8, 2022 Case Laws Indian Laws

Dishonor of Cheque - dishonor because of mismatch of the drawer’s signature - adding colour of criminality to an issue which involves partial non-performance of business....
July 7, 2022 Circulars GST

Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification - CGST - Circulars
July 7, 2022 Circulars GST

Clarification on various issue pertaining to GST - (i) refund claimed by the recipients of supplies regarded as deemed export; (ii) interpretation of section 17(5) of......
July 7, 2022 Circulars GST

Fraud / Fake Invoice - Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in......
July 7, 2022 Circulars GST

Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM......
July 7, 2022 Notifications GST

Period of limitation for issue of Show cause notice (SCN) or passing order for raising Demand u/s 73 and claiming refund u/s 54 or 55 - Exclusion of certain period -......
July 7, 2022 Notifications GST

Filing of annual return - Seeks to exempt taxpayers having aggregate turnover upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 - Notification
July 7, 2022 Act Rules GST

Input Tax Credit (ITC) - Interest on excessive or wrongly availed and utilized - Retrospective amendment to sub-section (3) made effective as on 5-7-2022 - Section 50 of....
July 7, 2022 Act Rules GST

Amendment relating to cross transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger (sub-rule (10)) made effective....
July 7, 2022 Notifications Insolvency and Bankruptcy

Disciplinary Proceedings - Discloser of Relationship of the insolvency professional with various entities - Insolvency and Bankruptcy Board of India (Insolvency......
July 7, 2022 Circulars SEBI

Modification in Cyber Security and Cyber resilience framework of KYC Registration Agencies (KRAs) - Circular
July 7, 2022 Circulars DGFT

Implementation of Paper Import Monitoring System (PIMS) - Clarification w.r.t. applicability of PIMS at the time of import at SEZ/FTWZ/EOU and further import into DTA - Circular
July 7, 2022 Notifications Customs

BCD and AIDC on Raw Cotton - Seeks to amend Notification No. 21/2022 dated 13 April 2022 - Notification
July 7, 2022 Notifications Central Excise

Ethanol blended petrol - High speed diesel oil blended with bio -diesel - Effective Rate of Duty of excise - Seeks to amend Notification No. 11/2017-Central Excise,......
July 7, 2022 Case Laws GST

Seeking grant of anticipatory bail - The respondents in their reply stated that for affecting the arrest of anybody for offences punishable under Section CGST Act, 2017,....
July 7, 2022 Case Laws Income Tax

Validity of Assessment u/s 153A - in cases where the assessment or reassessment proceedings have already been completed and assessment orders have been passed, which......
July 7, 2022 Case Laws Income Tax

Depreciation u/s 32 - scope of the term "Plant" - bottles and crates appellant-assessee uses in the course of carrying out its business can be treated as plant within......
July 7, 2022 Case Laws Income Tax

Correct head of income - surplus arising from the transfer and assignment of right, title and interest in the agreements for acquisition of office premises - Tribunal......

1 ....35 36 37 383940 41 42 43........ 129

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F: GST on Solar Plant

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A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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