Home Highlights June 2018 Year 2018 This

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1. Revocation of customs Broker License - The evidence available on record in the form of verification reports relied upon in the SCN are vague and in some cases, even the...

2. E-way bill Rules - Rule 138C as amended - Inspection and verification of goods

3. E-way bill - Inspection and verification of goods - Proper officer to make summary report within 24 hours - In in case of physical verification, no verification second...

4. Valuation of imported goods - used office furniture - rejection of declared value - Admittedly, the imported goods were used goods/equipment and not new equipment, as...

5. The Government of India, through a public notice, has outlined regulations for the export of Silk Waste falling under ITC (HS) code 5003. Export clearance now requires...

6. Exemption u/s 11 denied - delay in filing Form no. 10 - Department's objection that the audit report in Form no. 10B was also delayed and such delay had neither been...

7. Import of good subject to FSSAI regulations - time frame for inspection of goods - Section 47(5) of the Act only makes provisions for the authorized officer of FSSAI to...

8. Valuation- inter-connected undertaking - related parties or not - applicability of doctrine of mutuality of interest - The fact that Appellant 1 and Appellant 2 were not...

9. Validity of reassessment proceedings challenged - capital gain on co-owned land sale - reassessment based on DVO report alleging suppression of lower valuation - reasons...

10. Filing of Cost Audit Report (Form I) and Compliance Report (Form A) in the eXtensible Business Reporting Language (XBRL) mode. - Circular

11. Exemption u/s 11 and 12 - assessee failed to file the Audit Report in Form 10B along with the Return of Income - None of the authorities had any occasion to verify Audit...

12. Restriction on furnishing of information in PART A of FORM GST EWB-01 - New circumstances included - Rule 138E of the Central Goods and Services Tax Rules, 2017

13. Restriction on Generation of e-way bill - restriction on furnishing of information in PART A of FORM GST EWB-01 - Rule 138E of the Central Goods and Services Tax Rules, 2017

14. Verification of identity by reporting entity - Notification

15. The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...