Delay In Adjudication of SCN Under many corporate laws and also erstwhile Central Excise Act, Service Tax law, Customs Act, Foreign Trade( Development & Regulation )Act, there is no time limit prescribed under the law by which the Adjudication Order shall have to be passed.
Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) Notification New Delhi, the 12th June 2020 Income-Tax S.O.1879(E).- In exercise of powers conferred by clause (v) of the Explanation to Section 48 of the Income Tax Act, 1961 (43 of 1961), the Central
Table of Contents A. What it is about?B. Background and Findings of Apex Court According to The Department:The Court Observed:Our View:Read the copy: A. What it is about? In a major relief to media company New Delhi Television Ltd (NDTV), the Supreme Court on
Table of Contents What GST council recommended for the Waiver of GSTR 3b late feesWhat period is covered for Waiver of GSTR 3b late fees?Conditions to avail the Waiver of GSTR 3b late feesCan I get the refund of my GSTR 3b late fees already paid?Read the original
Table of Contents Case Covered:Facts of the case:Observations of the court:Judgement of the court:Read & Download the full decision in pdf: Case Covered: Principal Commissioner of Income Tax Versus Alag Securities Pvt. Ltd. Facts of the case: This appeal under Section 260-A of the Income
Table of Contents Whether Property Can be Provisionally Attached U/s 83 of CGST Act, 2017 by State Tax Officer Who Has Been Authorized To Conduct Raid at Premises of Assessee.Facts of the case:Learned Counsel For Petitioner:Learned Counsel For Respondent:Held: Read the copy: Whether Property Can
Table of Contents Critical Issues of GSTCoverage:Definitions Covered:Issues:Read & download full presentation in pdf: Critical Issues of GST This presentation is on the Critical Issues of GST. It is drafted by Advocate PK Mittal. This presentation covers the various issues in GST and various judgements
Quasi-Judicial Authorities Must Record Reasons While Passing Order 1: Siemens Engineering and Manufacturing Co. of India Ltd. v. The Union of India MANU/SC/0211/1976: AIR 1976 SC 1785, the SC held that it is far too well settled that an authority who is in making an
Table of Contents Basics of Returns under GSTCoverage:Other returnsRelevant DefinitionsSections covered:Read & download the presentation in pdf: Basics of Returns under GST This presentation is on the Basics of Returns under GST. It is drafted by CA Venugopal Gella. This presentation covers the basic details regarding
Table of Contents Blocking of Electronic Credit LedgerHistory Leading to Insertion of Rule 86AThe intent of Insertion of Rule 86A of CGST Rules 2017 Legislative Competence of Rule 86ARule 86A is Pari-Material to Rule 8(3A) of Central Excise Rules, 2002 Authorization to Block the Electronic
