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Order under Para 3 of the Faceless Penalty Scheme 2021, for assignment and disposal of penalty cases under the scheme: CBDT.
Order Subject: Order under Para 3 of the Faceless Penalty Scheme 2021, for assignment and disposal of penalty cases under the scheme- regarding. The Central Board of Direct Taxes in exercise of powers conferred under Para 3 of the Faceless Penalty Scheme, 2021 hereby directs
Supreme Court in the case of Union of India Versus Kushal Ltd.
Case Covered: Union of India Versus Kushal Ltd. (Arising out of impugned final judgment and order dated 17-12-2019 in SCA No. 19533/2019 passed by the High Court Of Gujarat At Ahmedabad Order: Heard learned counsel for the parties. On the question of interim relief, we
Withdrawal of Trade Circular 39T of 2019 dt 05th July 2019
TRADE CIRCULAR To, ……………… ……………… Subject: Withdrawal of Trade Circular 39T of 2019 dt 05th July 2019 This office has issued trade circular 39T of 2019 dated 5th July 2019 regarding deemed adoption of GST circulars issued by the Central Board of Indirect
Are states now defying the Centre’s authority on GST matters?
Are states now defying the Centre’s authority on GST matters? A circular issued on 12 January 2021 by the Office of the Commissioner of State Tax, Maharashtra, says that whenever CBIC issues any circular, the Maharashtra GST Department, on its examination, would issue a separate
TaxTru Business AdvisorsJan 19, 2021Gujarat AAR in the case of M/s Gujarat Narmada Valley Fertilizers & Chemicals Ltd.
Case Covered: M/s Gujarat Narmada Valley Fertilizers & Chemicals Ltd. Facts of the Case: M/s. Gujarat Narmada Valley Fertilizers & Chemicals Ltd.( hereinafter referred to as “GNFC” or “lessor” or “Applicant”) has entered into a lease agreement dated 01.12.2015 with the President of India acting
NCLT in the case of Sunteck Realty Limited Versus Goodwill Theatres Private Limited
Case Covered: Sunteck Realty Limited Versus Goodwill Theatres Private Limited Facts of the Case: This Petition is filed by the Petitioner, Sunteck Realty Limited, under Section 9 of Insolvency & Bankruptcy Code, 2016 (Code) against the Corporate Debtor, Goodwill Theatres Private Limited, alleging that the
Gist of Quarterly Return Monthly Payment Scheme
The gist of Quarterly Return Monthly Payment Scheme Change in GST Returns Filing System w.e.f. 1st January 2021 Existing System New System from Jan 2021 Monthly filing of GSTR-3B for all taxpayers Option to file quarterly GSTR-1 and GSTR-3B for taxpayers having aggregate turnover up
CA Nikhil M JhanwarJan 18, 2021Uttarakhand HC in the case of The Dehradun Chartered Accountants Society Versus Union of India
Case Covered: The Dehradun Chartered Accountants Society Versus Union of India Facts of the Case: The Dehradun Chartered Accountants Society, the petitioner, has filed this Public Interest Litigation (PIL) with the following prayer:- “(i) Issue a writ, order or direction in the nature of mandamus,
Kerala HC in the case of M/s. Podaran Foods India Private Limited Versus State of Kerala
Case Covered: M/s. Podaran Foods India Private Limited Versus State of Kerala Facts of the Case: As these writ petitions raise a common challenge to the legality of orders of detention passed by the respondents under the GST Act, they are taken up together for
Relaxations Not Available For FY 2019-20 And Onwards In Filing GSTR 9 And 9C
Relaxations Not Available For FY 2019-20 And Onwards In Filing GSTR 9 And 9C Furnishing of Annual Return by Small Supplier Registered Person had the option not to file the Annual Return GSTR 9 provided the Aggregate Turnover does not exceed Rs. 2 crores vide
CA Rachit AgarwalJan 15, 2021Supreme Court in the case of M/s Vellanki Frame Works
Case Covered: M/s Vellanki Frame Works Versus The Commercial Tax Officer, Visakhapatnam Facts of the Case: These appeals by special leave are directed against the common judgment and order dated 18.12.2014 in Writ Petition Nos. 2552 of 2013 and 6258 of 2013 whereby, the High Court
Clarification on holding of annual general meeting (AGM) through video conferencing (VC) or other audiovisual means (OAVM)
General Circular No. 02/2021 To The DGCoA All Regional Directors, All Registrar of Companies, All Stakeholders. Subject: Clarification on holding of annual general meeting (AGM) through video conferencing (VC) or other audiovisual means (OAVM) Sir/Madam, In continuation of this Ministry’s General Circular No. 20/2020, dated