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GST LitigationBest Judgement Order passed without Opportunity of Being Heard
2021 (4) TMI 1097 – Patna High Court in Vidyarthi Construction Private Limited Versus The State Of Bihar, The Commissioner Of Taxes, Bihar, Patna., The Joint Commissioner, State Taxes, East Circle, Muzaffarpur, Bihar., The Executive Engineer On failure to file the month Returns u/s 39
GST LitigationSC Order In Re Cognizance For Extension Of Limitation
Case Covered: In Re Cognizance For Extension Of Limitation Order: The Court is convened through Video Conferencing. This Court took suo motu cognizance of the situation arising out of the challenge faced by the country on account of the COVID-19 Virus and resultant difficulties that
GST LitigationConfiscation of Goods?- Books of Accounts could not be produced at the time of visit
2020 (12) TMI 790 – Allahabad High Court in M/s Metenere Ltd. Versus Union Of India And Another (i) Whether the respondents were justified in recording that the petitioner-appellant has failed to maintain the records as required to be maintained under Section 35 (1) of
GST LitigationGujarat HC Order in the case of M/s Karma Buildcon Versus Union of India
Case Covered: M/s Karma Buildcon Versus Union of India Oral Order: 1. By way of the present petition under Article 226 of the Constitution of India challenge is to the validity of the Entry No.3(if) read with para2 of the Notification No.11/2017 Central Tax (Rate)
GST LitigationAllahabad HC In-Re Inhuman Condition At Quarantine Centres
Case Covered: In-Re Inhuman Condition At Quarantine Centres And For Providing Better Treatment To Corona Positive Facts of the Case: In online hearing of this Public Interest Litigation, we have heard Shri Manish Goel, learned Additional Advocate General assisted by Shri A.K. Goel, learned Additional
Important Announcement by ICAI: CA Foundation Examination June 2021
Important Announcement It has been informed to the Institute that the students who wish to appear for June 2021 Foundation Examination in terms of Announcement No. 13-CA (EXAM)/Foundation/June/2021 dated 5th March 2021 that they are facing problem while filing of Examination Application Form on account
Guidelines for Appointment of Statutory Auditors: RBI
The Chairman/Managing Director/Chief Executive Officer, All Commercial Banks (Excluding RRBs) All Primary (Urban) Co-operative Banks (UCBs) All Non-Banking Finance Companies (NBFCs) (Including Housing Finance Companies) Madam/Dear Sir, Guidelines for Appointment of Statutory Central Auditors (SCAs)/Statutory Auditors (SAs) of Commercial Banks (excluding RRBs), UCBs, and NBFCs
List Of Medical Oxygen Suppliers For Home Use: AIIGMA
“Price for Medical Oxygen Gas in Cylinders, fixed by NPPA (National Pharmaceutical Pricing Authority) on September 25, 2020, is Rs 25.71 per cubic meter, excluding Taxes & Transportation charges. Cylinder Rental Charges/Cylinder Deposit Charges/Cylinder Transportation Charges to be mutually decided & agreed upon by
GST LitigationKarnataka AAR in the case of M/s. Guitar Head Publishing LLP
Case Covered: M/s. Guitar Head Publishing LLP Facts of the Case: M/s. Guitar Head Publishing LLP, # 306/A, Ground Floor, 13th Cross, Near LCA Ramesh Nagar, Marathahalli, Bengaluru-560037 having GSTIN 29AAVFG2223Q1ZN, have filed an application for Advance Ruling under Section 97 of the CGST Act,
GST LitigationSupreme Court Grants Conditional Bail: Chhaya Devi V/s. UOI
Case Covered: Chhaya Devi Versus Union of India Order: Mr. Mukul Rohatgi, learned Senior Advocate appearing for the petitioner submits that; (a) the petitioner was arrested on 19.01.2021 and since then has been in custody. (b) the Charge-sheet was filed on 16.03.2021. (c) The petitioner
GST ComplianceGST – Unsolved critical issues relating to Input tax credit
Basic Provision – Conditions for taking credit? Requirements of section 16 Usage: Credit for only those goods services which are to be used or intended to be used for business Documents: Credit of input tax allowed only if invoice or debit note or other documents
GST ComplianceThe Saga of Delinking Debit Notes with Invoices
Background Since the time GST was rolled out, taxpayers were fretting over the linking debit notes with invoices. This was due to the fact that while filing GSTR-1/GSTR-6 when taxpayers were reporting debit notes or credit notes, it was mandatory to draw a one-to-one correlation