CBIC has issued a notification for the process of amendment in bill of entry. The procedure will be based on various amendments as per their nature. Author can be reached at shaifaly.ca@gmail.com Self approval- 5.1 Board vide Notification No. 36/2021-Customs (N.T.) dated 29.03.2021 notified that
Bhartiya nyay sanhita was passed in parliament to replace Indian Penal code. Now the date of its applicability is also announced by the government. Home ministry issued a notification to appoint the date of its applicability. The decided date is 1st July 2024. The GST
Few important functionalities were made available on the GSTN portal. As we all know GSTN portal has many issues. Seamless flow to move from one tab to another is missing. But to help the taxpayers some new functionalities are added. 1- Download GSTR 2A in
Brief summary of the case- CE Category- NCLAT interplay with GST Author can be reached at shaifaly.ca@gmail.com A cost of Rs. 50,000 was levied on the department for conducting search during the moratorium period. In this case the company was admitted to CIRP. After that
Commentary- An important judgment where the Apex courts judgment was clarified so as to cover the past transactions in Benami The applicability of Benami Act was settled by the Apex court in case of “Ganpati Dealcom Private Limited”- (a.) Section 3(1) of 1988 Act is
Comment The order was issued before hearing the appellant. The order is cryptic and it is template based and doesn’t mention the reason for the demand raised. Details of the case Pleading 1. Petitioner impugns order dated 24.12.2023, whereby Show Cause Notice dated 24.09.2023,
Comment Writ was rejected by the court. The appellant was asked to first make reply to the adjudicating authority. Details of the case Pleading Challenge has been raised to the adjudication notice issued under Section 73 of the Uttar Pradesh Goods and Services Tax Act,
Comment Duplicate proceedings for same period not allowed The proceedings were already in process. A summon was issued to the taxpayer. Court held that dual proceedings for the same period are not possible. The order was stayed by the court. Details of the case Pleading
Introduction The Directorate General of Goods and Services Tax Intelligence (DGGI) has launched a sweeping investigation into suspected tax evasion by leading commercial coaching centers across India. Reports suggest that these entities may have evaded taxes totaling an astonishing ₹850 crore during the fiscal years
Comment The appeal was filed online in this case. But the TP couldnt file the certified hard copy. The honourable court dropped the order rejecting the appeals declaring them time barred. It was clarified by the court that if the appeal is successfully filed on
