To, Shree Vivek Johri Zonal Member Central Board of Indirect Taxes & Customs North Block, New Delhi. Respected Sir, Sub: CIU Intelligence Report: CIU/VZ/9/2020 dated 07.12.2020 – Detection of availment and passing of fake ITC to the tune of Rs. 154 Crores by the issuance
Table of Contents Income Tax Search and Seizure: Application of seized assets during the course of an Income Tax search towards the self-assessment tax liability of an assessee- whether permissibleIntroduction:“ Application of seized or requisitioned assets.Read & Download the full Copy in pdf: Income Tax Search
High Court slams AO for withholding refunds so as to window dress collection of tax revenue Huawei Telecommunications (India) Company (P.) Ltd. v. Union of India – [2020] (Punjab & Haryana) The issue before the Punjab & Haryana High Court was: Whether refund can be
Order Whereas, an order of even number dated 30.09.2020 was issued for containment of COVID-19 in the country, for a period up to 31.10.2020, which was further extended for a period up to 30.11.2020 vide an Order of even number dated 27.10.2020; Whereas, in the
Table of Contents Can both SGST and then CGST proceed with proceedings for same offence and arrest?Brief FactsQuestion before CourtInterim Relief by Court Can both SGST and then CGST proceed with proceedings for same offence and arrest? We have filed a petition before the Hon’ble
Shop Inspection & Follow-Up The State GST authorities under TNCT Department have since been properly notified and jurisdictions defined for assessing authorities and for Intelligence (Enforcement) Wing and they are expected to enforce their duties of assessment and other duties vested under the GST Act.
Advisory No. 11/2020 Sub: Roll out of Investigation Module – Phase-1 Directorate General of Systems and Data Management, Bengaluru Zonal Unit has been given the mandate of development of Investigation (Enforcement) sub-module under the Dispute Settlement and Resolution (DSR) module of ACES-GST application. Directorate General
Table of Contents Investigation Module – Phase – 1 – AdvisoryPart – A Advisory for ACL AdminPart – B Advisory for the users on the functionalities1. Command ChainRead & Download the full Copy in pdf: Investigation Module – Phase – 1 – Advisory Part –
Table of Contents Case Covered:Oral Order:Read the Order: Case Covered: M/s Surat Mercantile Association Versus Union of India Oral Order: We have heard Shri Vinay Shraff along with Shri Parth Shah, learned counsel appearing for the petitioners, and Shri Chintan Dave learned Assistant Government Pleader
Instruction No. 4/3/2020-GST To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Pr. Director General, DG (Systems) Madam/Sir, Sub: Standard Operating Procedure (SOP) for verification of taxpayers granted deemed registration – regarding With effect from 21.08.2020, rule 9 of the Central
