Denial to lift the order of provisional attachment of the ...

Case Laws GST

August 9, 2021

Denial to lift the order of provisional attachment of the petitioner’s bank account - Section 83 of the CGST Act read with Rule 159(1) of the CGST Rules empowers a Commissioner to protect the interests of the revenue by way of provisional attachment, but such provisional attachment cannot be ordered without fulfillment of the condition(s) precedent - HC

View Source

← Previous Next →

Denial to lift the order of provisional attachment of the ...

Case Laws GST

August 9, 2021

You may also like:

Filing of Form Tran-1 - vires of sub-rule 1(A) to Rule 117 of CGST Rules - There would be no requirement for issuance of Certiorari to quash Sub-Rule 1A to Rule 117 of...

Denial of refund claimed u/s 142(3) of CGST Act for service tax paid under RCM was incorrect. Rule 9(1)(e) of CENVAT Credit Rules, 2004 applies, not Rule 9(1)(bb),...

Rate of tax of the composition levy - Traders - Rate of tax shall be 0.5% (CGST) + 0.5% (SGST) = 1% on the taxable turnover only [non-taxable supplies to be excluded w.e....

Income-tax (seventh Amendment) Rules, 2012 - Amends rule 12(1) - Notification

Reopening of portal for filing of Form GST TRAN-1 - transitional credit. - applicability of time limitation provided under the retrospective amendment to Section 140(1)...

The summary focuses on the refund claim rejection based on the ground that the amount paid under Reverse Charge Mechanism (RCM) is not admissible u/r 9(1)(bb) of CENVAT...

Bogus billing transactions without any physical movement of the goods - Vires of Rule 142(1)(a) of CGST/GGST Rules - validity of SCN - Rule 142(1)(a) of the Rules, 2017...

Penalty - Bogus invoice issued without selling the goods – penalty would be attracted under Rule 25 (1) (d) as well as Rule 26(1) of the Central Excise Rules, 2002 - AT

Cenvat credit on input services - invoices issued in favour of the Head Office - denial under Rule 9(1)(g) of Cenvat Credit Rules, 2004 on ground that Head Office of the...

Levy of penalty - taking CENVAT Credit irregularly - it is the contention of the Assessee that there is some element of discretion available in the adjudicating officer...

GST rates for Composition Scheme with CGST Rules, 2017 aligned between notification and rules.

Anti-Profiteering - Order of the Authority - Rule 133 of the CGST Rules, 2017 as amended.

Anti-Profiteering - Initiation and conduct of proceedings - Rule 129 of the CGST Rules, 2017 as amended

Anti-Profiteering - Duties of the Authority - Rule 127 of the CGST Rules, 2017 as amended.

Anti-Profiteering - Secretary to the Authority - Rule 125 of the CGST Rules, 2017 as amended

Quick Updates: