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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
Dr. Avinash PoddarMar 4, 2021GST Compliances to be done in March 2021
GST Compliances to be done in March 2021 Monthly/Periodic Compliances GSTR-7 10 March 2021 (TDS Return) by Tax Deductors for February 2021 GSTR-8 10 March 2021 (TCS Return) by E-Commerce Operators for February 2021 GSTR-1 11 March 2021 (Monthly return of Outward Supplies) for February
Tattvam AdvisorsMar 4, 2021No 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
TaxTru Business AdvisorsMar 4, 2021Bombay 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
Dr. Avinash PoddarMar 4, 2021Circular 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
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
Dr. Avinash PoddarMar 4, 2021Interesting 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
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
Karnataka HC in the case of M/s Asiatic Clinical Research Pvt Ltd Versus Union Of India
Case Covered: M/s Asiatic Clinical Research Pvt Ltd Versus Union Of India Issue: Refund applications under Section 54 of the CGST Act, 2017 of the petitioner were rejected by the departmental authority without giving any opportunity for a personal hearing. Brief Facts of the Case:
Dr. Avinash PoddarMar 4, 2021Patiala 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
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
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