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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
Gujarat HC in the case of Kushal Ltd. Versus Union of India
Case Covered: Kushal Ltd. Versus Union of India Facts of the Case: By this petition under Article 226 of the Constitution of India, the petitioners have challenged the provisional attachment orders dated 18.10.2019 passed under section 83 of the Central Goods and Services Tax Act, 2017
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
Gujarat 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
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
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
Uttarakhand 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
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
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
Attending conferences/seminars/webinars organized by non-government entities as resources persons: CBIC
To, All Principal Chief Commissioner/ Chief Commissioner of CBIC All Principal Director-General / Director-General of CBIC Subject: Attending conferences/seminars/webinars organized by non-government entities as resources persons-reg. Madam/Sir, Please find enclosed Revenue Hqrs’ O.M.No. No.O-21030/21/2020-Coord dated 30.12.2020 on the subject mentioned above. No officer may be allowed to attend