Home Highlights October 2019 Year 2019 This

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1. Scheme of Demerger - application for recalling - transfer of NLD/ILD licences - change in the eligibility criteria brought about after the sanction of the Scheme -...

2. Extension of facility of Direct Port Delivery (DPD) to Top 1083 importers at JNCH-Regarding

3. Can an Importer of goods or services opt to pay tax under composition scheme under GST?

4. Conversion of shipping bills - conversion from Draw Back Scheme to Advance License Scheme - The Tribunal examined the provisions of Circular No. 36/2010 and concluded...

5. Rejection of petitioner’s application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - the legislative intent to enact the SVLDR Scheme was to include...

6. Benefit under MEIS scheme - amendment in the shipping bills - the petitioner has already mentioned in the shipping invoice and has declared its intention to avail the...

7. Duty liability - Eligibility for the alternative exemption notification to limit recovery of duty - The Tribunal found that the appeal of Revenue did not dispute the...

8. Advance Licence scheme - Imposition of penalty - suspension of the IEC - The petitioner has not availed any benefit under the Advance Licence Scheme. Once the petitioner...

9. The High Court held that even though the petitioner, initially registered as a "Medium" enterprise under the MSME Act, was reclassified as "not an MSME" with effect from...

10. This is a summary of a court ruling regarding the eligibility criteria for availing the benefits of the Direct Tax Vivad Se Vishwas scheme. The court held that the...

11. Requirement of Import Export Code (IEC) number - Non-consideration of the benefits under the Services Export from India Scheme - The proviso does not lay down that the...

12. Validity of determination of GST liability (demand) u/s 73(1) - Rejection of the compounding application - Eligibility for composition scheme u/s 10(2)(a) - The High...

13. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - permission to file claim under the correct category under the SVLDR Scheme - condonation of delay in filing...

14. Tender for appointment of Chartered Accountants Firms for assignment of internal audit of retail vending liquor shops - Eligibility criteria - the argument raised by...

15. The High Court dismissed the petition seeking direction to issue a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner...