Wrongly paid tax in GST vis a vis interest Place of supply is the base criteria to decide the nature of tax in GST. In many cases, we pay tax under the wrong head. How this wrongly paid tax will be treated? There may be
Provisional attachment of bank account of assessee merely on the basis of summons was without jurisdiction
Case Covered: Kaish Impex Private Limited Versus The Union of India Facts of the case: The Petitioner has challenged the action of the authorities under the Central Goods and Service Tax, Mumbai of attaching the Petitioner’s bank account in State Bank of India. The Petitioner-Kaish
Stay order on service tax audit by Kolkata high court following interim orders of Delhi & Gujarat HCs.
Case covered: Magma Housing Finance Ltd. Versus Union of India & Ors. Facts of the case: It has been brought to my notice that particular coordinate Bench judgment of Calcutta High Court was referred to by the Division Bench of the Jharkhand High Court wherein
Clause by Clause Comparison of the Reporting Companies (Auditor’s Report) Order 2020 vis a vis Previous CAROs CARO 2003 2015 2016 2020 ISSUE DATE June 2003 10 April 2015 29 March 2016 25th February 2020 EFFECTIVE DATE July 2003 Audits of FY 2014-15 and onwards
2A Converter – When documents are downloaded from the GSTN portal (i.e. 2A), it is not compatible with further analysis/scrutiny. This utility helps in making it compatible, comparable with books and convert in single line item with all credit notes prefixed by minus (-) sign.
Case Covered: THE NODAL OFFICER Versus The Goods and Service Tax Council Facts of the case: The present Misc. Civil Applications have been filed by the applicants – original respondents praying for review of the judgment and order dated 06.09.2019 passed by this Court in
Case covered: M/s Jagadamba Hardware Stores Versus Union of India Through Deptt. of Central Revenue Facts of the case: Brief facts which led to the filing of the present writ petition is that, the petitioner is a Trader dealing in Pipes, Container Tanks, Pumps, Hardware
MINISTRY OF CORPORATE AFFAIRS ORDER S.O……………(E).—In exercise of the powers conferred by sub-section (11) of section 143 of the Companies Act, 2013 (18 of 2013 ) and in supersession of the Companies (Auditor’s Report) Order, 2016, published in the Gazette of India, Extraordinary, Part II, Section