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Bombay HC in the case of GST Practitioners Association Versus Union Of India
Case Covered: GST Practitioners Association Versus Union Of India Issue: Goods and Service Tax Practitioners’ Association, has filed a writ petition seeking for extension of the due date for filing Annual Return for the FY 2019-20 in the state of Maharashtra under Sec 44 of
Gujarat HC in the case of Asian Organo Industries Versus The Principal Commissioner of Customs
Case Covered: Asian Organo Industries Versus The Principal Commissioner of Customs Issue: IGST refund was withheld on the grounds that petitioner has availed Higher duty drawback instead of on lower duty drawback on export of goods. Brief Facts of the Case: • Petitioner is engaged
Patna HC in the case of Pinax Steel Industries Pvt Ltd Versus State of Bihar
Case Covered: Pinax Steel Industries Pvt Ltd Versus State of Bihar Issue: Authority has passed the order without giving an opportunity of personal hearing and also not considered the reply filed by the petitioner is pure violation of principles of natural justice. Brief Facts of
No Royalty, No TDS
Inclusion of Software Payments In The Definition of ‘Royalties’? Excellence Private Limited Vs. The Commissioner of Income Tax & Anr Civil Appeal Nos. 8733 – 8734 OF 2018 Dated 03 .03. 2021 I. Important Definitions 1) In India, “software” has been defined under the Income
Circular No. 2 of 2021: CBDT
Residential status of certain individuals under the Income-tax Act, 1961 Section 6 of the Income-tax Act, 1961 (the Act) contains provisions relating to the determination of residency of a person. The status of an individual, as to whether he is resident in India or a
Delhi HC in the case of Court On Its Own Motion Versus Union of India
Case Covered: Court On Its Own Motion Versus Union of India Order: To deal with the raging COVID-19 Pandemic, and to provide protection to the masses, the Central Government and the State Governments have rolled out the vaccination drive. In the first round, the frontline
Supreme Court in the case of Excellence Private Limited Versus The Commissioner of Income Tax
Case Covered: Excellence Private Limited Versus The Commissioner of Income Tax Facts of the Case: The appeals in these cases are by both the assessees as well as the Department of Revenue, Ministry of Finance [“Revenue”]. Whereas the assessees have succeeded in the question that
Interesting Facts About GSTR 9,9C by RTI
Subject: Your RTI application no. CBECE/R/E/21/00008 dated 01.01.2021 under RTI Act, 2005. Related Topic: Detailed Analysis of GSTR 9 and GSTR 9C Sir, With reference to your abovementioned RTI application received upon transfer from CPIO, Department of Revenue on 11.01.2021, point-wise response to information sought
Patiala House Court in the case of Navneet Singh Versus Commissioner of Central Tax (GST)
Case Covered: Navneet Singh Versus Commissioner of Central Tax (GST) Facts of the Case: Brief averments of the facts as per the bail application filed is that accused is Director of SPNN Business Services Pvt Ltd. and company is engaged in the business of providing strategic recruitment support in sectors
Jharkhand HC in the case of M/s. WS Retail Services Private Limited Versus The State of Jharkhand
Case Covered: M/s. WS Retail Services Private Limited Versus The State of Jharkhand Facts of the Case: The claim of refund of Rs. 61,74,899/- deposited between the period December 2014 to August 2015 by the petitioner before the RespondentCommercial Taxes Department, was declined by order
SOP for physical of cases before the National Company Law Tribunal
SOP for physical of cases before the National Company Law Tribunal The National Company Law Tribunal had earlier issued guidelines/circulars/ notifications regarding the functioning of the NCLT during the COVID-19 Pandemic period. Now, keeping in view of the present situation of considerable decline in Corona
Bombay HC in the case of Shree Ganesh Forging Limited Versus State of Maharashtra
Case Covered: Shree Ganesh Forging Limited Versus State of Maharashtra Order: Heard Mr. Deepak Bapat, learned counsel for the petitioner. Issue notice. Ms. Jyoti Chavan, Mr. Hemant Haryan, and Mr. Himanshu Takke, learned AGPs waive notice for the respective respondents. Respondents to file reply affidavit