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The Provincial Insolvency Act, 1920
The Provincial Insolvency Act, 1920 An Act to consolidate and amend the Law relating to Insolvency 2 * * *, as administered by Courts having jurisdiction outside the Presidency-towns 30 lfc * Whereas it is expedient to consolidate and amend the law relating to insolvency
GST Return Filing System (version 3.0) From 01-01-2021
GST Return Filing System (version 3.0) From 01-01-2021 Intention to Overhaul GST return filing system, But is it correct solution in reality??? (NOTIFICATION 82 TO 85 to notify/amend rule 60/61/62/61A. Also Circular No. 143/13/2020 is issued) This article is presented in a manner it is
5 Definition of Things During Seizure and Retracted Confessional Statements
5 Definition of Things During Seizure and Retracted Confessional Statements 2020 (42) G.S.T.L 52 (M.P) Madhya Pradesh High Court in Smt. Kanishka Matta Versus Union Of India And Others Whether the expression “things” u/s 67(2) covers within its meaning the cash or not? 19-The word
Telangana HC in the Case of Agarwal Foundries Private Limited Rama Towers
Case Covered: Agarwal Foundries Private Limited Rama Towers Versus Union of India Facts of the Case: The question which arises for consideration in this Writ Petition is whether officials belonging to the GST Intelligence Department of the Union of India such as respondent nos. 5
Telangana HC in the case of M/s. Sree Rama Steels Versus The Deputy State Tax Officer
Case Covered: M/s. Sree Rama Steels Versus The Deputy State Tax Officer Facts of the Case: The petitioner herein is a proprietary concern which is a registered dealer under the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’) on the rolls of the
E-invoicing in India!
E-invoicing in India! Concept and Challenges! E-invoicing – Status update! Already implemented – 1.10.2020 → • Aggregate turnover above INR 500 crore! From – 1.01.2021 → • Aggregate turnover between INR 100 crore to 500 crores (Vide Not. No. 88/2020-CT) Likely from – 01.04.2021 → • Aggregate turnover above INR 5
Notification No. 34/2020 -Customs (ADD)
Notification No. 34/2020 -Customs (ADD) [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 34/2020 -Customs (ADD) New Delhi, the 9th November 2020 G.S.R.—(E). -Whereas, the designated authority
Notification No. 81/2020 – Central Tax
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 81/2020 – Central Tax New Delhi, the 10th November 2020 S.O. ……
Notification No. 83/2020 – Central Tax
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 83/2020 – Central Tax New Delhi, the 10th November 2020 G.S.R…..(E).– In
Lock Stock and Barrel – of Debit and Credit Notes with Tax Invoices under GST
Lock Stock and Barrel – of Debit and Credit Notes with Tax Invoices under GST Parable of Not a Penny More and Not a Penny Less In this article, an attempt has been made to correlate two popular maxims – “lock stock and barrel” meaning
Notification No. 86/2020 – Central Tax
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 86/2020 – Central Tax New Delhi, the 10th November 2020 G.S.R…..(E).– In
Observations of Telangana High Court MSR, J, and TA, J pronounced on 06-11- 2020 in a case where both revenue and assessee made counter-allegations of physical assault on each other
Observations of Telangana High Court MSR, J, and TA, J pronounced on 06-11- 2020 in a case where both revenue and assessee made counter-allegations of physical assault on each other a) Whether midnight summons can be issued for on-spot examination? It was the contention of