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Gujarat HC in the case of M/s Hemani Intermediates Private Limited Versus Union of India
Case Covered: M/s Hemani Intermediates Private Limited Versus Union of India Oral Order: This is one more matter amongst many other matters that have come up before this Court in the last one week of undue harassment, coercion, etc. at the end of the respondents Nos.4 and 5 respectively. We take note of the averments made in para11 of the Memorandum of the writ application. The same reads thus: “11. The petitioner states that during
Gujarat HC in the case of M/s Apurva Chemicals Private Limited Versus Union of India
Case Covered: M/s Apurva Chemicals Private Limited Versus Union of India Oral Order: We have heard Mr. Avinash Poddar, the learned counsel appearing for the writ applicant. This is one more matter wherein serious allegations of harassment, coercion, threats, etc. have been alleged against the respondents Nos.4 and 5 respectively herein. It appears that the search was undertaken under Section 67 of the Act at the
Instruction No. 1/2020-21 [GST-Investigation]
Instruction No. 1/2020-21 [GST-Investigation] Subject: Instructions/Guidelines regarding procedures to be followed during Search Operation-regarding. Specific instances have come to the notice of the Board and Central Vigilance Commission wherein proper procedures have apparently not been followed during search proceedings and/or Panchnamas/statements have not been recorded
Allahabad HC in the case of M/s Torque Pharmaceuticals Pvt. Ltd. Versus Union Of India
Case Covered: M/s Torque Pharmaceuticals Pvt. Ltd. Versus Union Of India Facts of the Case: Briefly stated facts of the present case are that the impugned orders passed in this batch of writ petitions are appealable before the Appellate Tribunal under Section 112 of the
Decoding Indirect tax proposals of Budget 2021
Decoding Indirect tax proposals of Budget 2021 Clarifying the applicability of GST on Societies/Clubs/Associations W.r.e.f. 1st July 2017 post-enactment of Finance Bill, 2021 Section Proposed Change Section 7(1)(aa) With retrospective effect from the 1st July 2017, a new clause (aa) has been inserted to fall
QRMP Features enabled in GSTN
QRMP Features enabled in GSTN Background ―As a trade facilitation measure and in order to ease the process of doing business, the GST Council in its 42nd meeting held on 05.10.2020, had recommended that registered person having aggregate turnover up to five (5) crore rupees
The journey of ITC From July-2017 to Jan-2021…and onwards
The journey of ITC From July-2017 to Jan-2021…and onwards Analyzing ITC Restricting provisions i.e Rule 36(4), Section 16(2), Section 16(2)(aa) proposed and Implications on GSTR 3B & GSTR 9 from July 2017 to Sept 2019…………..NO RESTRICTION ON ITC ( well almost) Years of Concern till
Supreme Court in the case of C. Pradeep Versus The Commissioner of GST And Central Excise
Case Covered: C. Pradeep Versus The Commissioner of GST And Central Excise Order: Learned counsel for the petitioner submits that indisputably assessment for the relevant period has not been completed by the Department so far. In which case, invoking Section 132 of the Central Goods
Circular No. 03/2021-Customs
Circular No. 03/2021-Customs To, All Pr. Chief Commissioners/ Chief Commissioners of Customs/ Customs (Prev.) All Pr. Chief Commissioners/ Chief Commissioners of Central Tax/ Central Excise All Pr. Commissioners/ Commissioners of Customs/ Customs (Prev.) All Pr. Commissioners/ Commissioners of Central Tax and Central Excise Madam/Sir, Subject:
Compilation of selected GST Concept Notes and Articles on burning topics published in 2020
GST on Contracts of Guarantee – Uncertainty Prevails Introduction With the introduction of the GST regime, different wings of the Department have become active in scrutinizing transactions involving various issues relating to the interpretation of GST provisions. One such transaction which has come up for
Payment of Tax By Fixed Sum Method Under QRMP Scheme
Payment of Tax By Fixed Sum Method Under QRMP Scheme W.e.f. 1st January 2021, the following two options, are available to the Taxpayers who are under Quarterly Returns and Monthly Payment of Tax (QRMP) Scheme for tax payment for the first 02 months of a
Punjab & Haryana HC in the case of Genpact India Pvt. Ltd. Versus Union of India
Case Covered: Genpact India Pvt. Ltd. Versus Union of India Facts of the Case: By this order, we propose to dispose of three writ petitions i.e. CWP Nos. 10302, 18876, and 16305-2020. In CWP Nos. 10302 and 16305-2020, the challenge is to the orders dated