Case Covered: M/S DY Beathel Enterprises Versus State Tax Officer Issue: Whether the input tax credit availed by the purchaser can be questioned without taking any action against the seller? Brief Facts of the Case: • The petitioners herein are dealers, registered with Nagercoil Assessment
Case Covered: Vijay Metal Versus The Deputy Commercial Tax Officer Issue: Whether it is mandatory that when a truck is carrying goods of TWO e-Way Bills then it has to unload the goods of shorter distance first and then the goods of longer distance or
To All Development Commissioners Special Economic Zones. Subject: Pending compliances, expiry of the validity of LoAs, approvals, or permissions in the current lockdown in view of COVID-19-reg. Sir, I am directed to refer to the subject cited above and to say that in view of
Tax Calendar Due date Extended Due date Form/Return/Challan Reporting Period Description 10th May 2021 31st May 2021 GSTR-8 April 2021 Due Date for TCS Return who are E-Commerce Agencies 10th May 2021 31st May 2021 GSTR-7 April 2021 Due Date for filing GST-TDS Return
Case Covered: Re: Contagion of COVID-19 Virus In Prisons Versus Order of the Hon’ble Court: 1. Application of impleadment is allowed. The applicant who was already permitted to intervene in the Suo Motu Writ Petition filed the above I.A.s seeking the following reliefs: i. Pass
Part-I Background “It is no doubt fair and in the national interest to check tax evasion with a firm hand, but it is neither fair nor in the national interest that the law should be made to bear hard on a large number of honest
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 7th May 2021 (INCOME-TAX) S.O. 1803(E).—The Central Government, in the exercise of powers conferred by clause (iii) of Proviso to Section 269ST of the Income-tax Act, 1961, hereby specifies
Can the department recover the tax on any pretext without the issue of the show cause notice? Is a taxpayer compulsorily liable to make the payment on receipt of the Statement in Form GST DRC-01A? Is a taxpayer obliged in law to honor the demand
Case Covered: Ramakrishnan Mahalingam Versus State Tax Officer (Circle) Facts of the Case: The challenge in this writ petition is to a deficiency memo dated 05.10.2020 issued by the 2nd respondent, the first appellate authority under the Tamil Nadu Goods and Services Tax Act, 2017
Case Covered: Anil Kumar Goel Versus Union of India Order: Allowed, subject to the applicants/petitioners curing the deficiencies referred to in the captioned applications within five days of the resumption of the normal functioning of this Court. 2. This writ petition raises a pertinent question,
