Home Highlights June 2018 Year 2018 This

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1. Place of keeping and inspection of registers, returns, etc. - to do away with filing of special resolution in advance with Registrar of Companies for keeping of the...

2. Place of keeping and inspection of registers, returns, etc. - to restrict inspection of certain personal information, which would be prescribed through Rules, in the...

3. Denial of input tax credit - Assessee filed Nil returns - The revised returns were filed only after inspection, etc., and therefore, cannot be accepted as a voluntary...

4. Levy of penalty - The fact that the Assessee was not previously registered and later on got registered upon inspection or survey by the Department is not relevant for...

5. Multiple GST registration from the same premises - Option for separate registration may be availed by a registered person provided such registered person has multiple...

6. 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...

7. Seeking restoration of name of company in the Register of Companies - Company had not filed their `Balance Sheet(s)’ and Annual Return(s)’ for more than 12 years - the...

8. Assessment completed u/s 144 - defective return - Return filed in response to the notice issued u/s 153A it has been stated that the return filed u/s 139(1) of the Act...

9. Cancellation of GST Registration of petitioner challenged. Petitioner had additional place of business registered and reflected in GST certificate. Application rejected...

10. Valuation - special inspection charges or special testing charges incurred - third party inspection - the appellant is not obliged to get this special testing and...

11. Maintainability of petition - availability of alternative remedy - transitional credit - no bar for filing return in GST portal of Telangana where petitioner's branch...

12. Default in payment of GST in spite of the fact that amount was deposited in Electronic Cash Ledger (ECL) - delay in filing of GSTR-3B returns - High Court observed that,...

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

14. When the AO rejects the revised return then the whole return is invalid. In case AO makes addition from the revised return then it means that he recognizes the revised...

15. Validity of return filed manually - The provisions of section 292B also comes to the rescue of the Assessee in as much as the return filed cannot be invalid merely by...