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GST LitigationConstitutional Validity of the Provision levying GST on the supply of Business Promotion Services to the Recipient located Outside India By Justice Abhay Ahuja
2021 (6) TMI 383 – Bombay High Court in Dharmendra M. Jani Versus Union of India and Others Facts Petitioner provides marketing and sales promotion services to customers/principals located outside India who in turn export goods to importers in India on the basis of
GST ComplianceConstitutional Validity of the Provision levying GST on the supply of Business Promotion Services to the Recipient located Outside India
2021 (6) TMI 383 – Bombay High Court in Dharmendra M. Jani Versus Union of India and Others Question for Consideration before Hon’ble Court Whether Section 13(8)(b) of IGST Act, 2017 creating the deeming fiction of treating the place of supply as the
GST ComplianceHow to tackle Show Cause Notices and related Judgments
Introduction In Pre GST era section 11A of the Central Excise Act, section 28 of the Customs Act and Section 73 of Finance Act 1994 dealt with SCNs • In GST law following sections deal with SCN: a) Section 73: Determination for reason other than
GST ComplianceThe Constitutional Validity of Section 13(8)(B) of IGST Act 2017
Various pre-GST concepts were transitioned into the GST era, but many were embedded with legacy disputes as well. To mention the best illustration, ‘Intermediary ’ could be one of them. Hon’ble Gujarat High Court in case of Material Recycling Association of India vs Union
GST LitigationBombay HC in the case of Dharmendra M. Jani Versus Union of India
Case Covered: Dharmendra M. Jani Versus Union of India Facts of the Case: By filing this petition under Article 226 of the Constitution of India, the petitioner has prayed for a declaration that section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax
GST LitigationBail Once Granted cannot be Cancelled in Mechanical Manner
2021 (6) TMI 516 – Delhi High Court in Central Goods and Service Tax Delhi East Versus Sh. Naval Kumar &Ors. Allegation. 1. M/s Milkfood Limited is at the center of this network and has availed huge ITC from firms that have been proved to
GST ComplianceGuidance notes on How to fill Box No.12 of GSTR-1 as per recent amendments w.e.f. 01.04.2021 of GST Law,2017.
Dear Professional Colleagues, Good Day to you. I have gone through recent changes about mandatory to mention HSN & SAC Code in Tax Invoice and furnishing inward & outward details at box no 12 of GSTR-1 w.e.f.01.04.2021. Some of the professionals are having confusion
Income Tax ComplianceRelaxation in electronic filing of Income Tax Forms 15CA / 15CB: CBDT
Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 14th June 2021 PRESS RELEASE Relaxation in electronic filing of Income Tax Forms 15CA / 15CB As per the Income-tax Act, 1961, there is a requirement to furnish Form
Income Tax ComplianceIncome Escaping Assessment, Reasons to Believe- Based on the Judicial Pronouncements and Principles
Formations of Reasons to Believe to be based on Cogent and Tangible Material Information received from external agencies or other departments. Based on such information received, the information and records already in possession, and by application of his mind, the AO have to form
ICAI giving access to free digital audit tools
The audit is getting complex day by day. The responsibility attached to it is increasing. But so many changes in law and compliance make it very hard. ICAI is giving access to its members to free digital audit tools. It is under their capacity-building measures.
TrademarksBranding And Trademark
What Is The Connection Between A Branding And IP Law? Branding And Trademarks Are Key To Success In Business And In The Global Market? What Is A Branding? Branding — is the process by which the name or the identity of a company, an enterprise,
Income Tax Compliance302nd Issue of Tax Connect
Tax Calendar Due date Form/Return/Challan Reporting Period Description 13th June 2021 GSTR-6 May 2021 Due Date for furnishing summary of Outward and Inward Supplies for Taxpayers registered as Input Service Distributor 14th June 2021 Form 16B April 2021 The due date for issue of TDS