Part-I Table of Contents Background“One man’s proof of purchases is evidence of another man’s sales.”ITC under GST regime – Learning from the past experienceRead & Download the copy in pdf: Background “It is no doubt fair and in the national interest to check tax evasion
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
Table of Contents Case Covered:Facts of the Case:Observations:The Order of the Hon’ble Court:Read & Download the full Order in pdf: 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
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,
FIR No. 917/21 PS: Dwarka South U/s:- 3/7 Essential Commodities Act, 3 Epidemic Act & 420/269/188/120 B/ 34 IPC State Vs Vinay Agarwal & Akash Vashist The urgent hearing of the application was conducted from my residence through Video conferencing Via the CISCO WEBEX meeting,
Table of Contents Case Covered:Facts of the Case:Observations of the Hon’ble Court:The Decision of the Hon’ble Court:Read & Download the full Decision in pdf: Case Covered: The Chief Election Commissioner of India Versus M.R Vijayabhaskar Facts of the Case: A delicate question of balancing the
Instruction No. 09/2021-Customs F. No. CBIC-190354/2/2021-TO (TRU-I)-CBEC Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs (Tax Research Unit) Room No. 146-J, North Block New Delhi, dated 3rd May 2021 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive), All Principal
Introduction: Punjab FM writes to Union FM Nirmala Sitharaman regarding the need for serious midterm correction in GST. Raises issue of rules surpassing limits of act & need of amnesty scheme Subject: GST: Need for a Serious Midterm Correction. Dear Nirmala Sitharaman Jee “Jai Hind”
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the full Decision in pdf: Case Covered: Forum for People’s Collective Efforts (FPCE) Versus The State of West Bengal Facts of the Case: The constitutional validity of the West Bengal Housing
