GST / Goods & Service Tax Archive
The Western Maharashtra Tax Practitioner’s Association is organizing a mega conference on GST Litigation- A must course for every professional Date: Saturday 15th May 2021, Sunday 16th May, 2021, Saturday 22nd May 2021 and Sunday 23rd May 2021 There will be total 13 sessions covering all aspects of GST Litigation Expert faculties practicing in Supreme …
Dear All You are invited to join a webinar by SEWA BHARTI in association with BVSS đź“… Date: 07th May, 2021 Friday ⏰ Time: 03:30 to 04:30 p.m. Please use following link to join webinar https://us02web.zoom.us/j/87618686498 Session will be broadcasted live on YouTube Channel https://www.youtube.com/channel/UCNZu78HcIrA4CTzpRwYfsLA Webinar Topics: Importance of Yoga and Spiritualism in the present …
On 31.03.2021, the Hon’ble CESTAT, New Delhi has pronounced its judgment in the matter of Mahanagar Telephone Nigam Ltd. v. CCE & ST, ST Appeal No. 52342 of 2015 thereby setting aside the impugned order passed by the Commissioner, Service Tax. The key issues were as under: First issue: Whether the Appellant as a franchisor …
In a recent case, the Single Judge Bench of Hon’ble Rajasthan High Court has remanded the matter to Collector (Stamps) on the ground that the Company was not a party to the proceedings initiated by Collector (Stamps). Brief facts of the present case, were that the two petitioners, namely Sh. Hari Chand Girdhar (Petitioner No. …
The Hon’ble Supreme Court in SLP (C) 16003/2020 along with other batches of SLP (C) filed by the Union of India against the Hon’ble Gujarat High Court judgement of VKC Footsteps v. UOI 2020 (7) TMI 726 and filed by Assessees against the Hon’ble Madras High Court judgement in TVL. Transtonnelstroy Afcons Joint Venture V. …
In the recent of the cases, the Division Bench Hon’ble Delhi High Court has quashed back-to-back 3 Show Cause Notices issued against 3 petitioners on the ground that no Pre-SCN consultation was done, which is a mandatory criterion, as laid down by CBEC in its Master Circular No. 1053/2/2017-CX dated 10.03.2017. The Respondents while issuing …
Summary W.e.f. 01.04.2021 the requirement to mention the HSN codes on the Tax invoice has been amended and a registered person is required to mention the 4/6 digits of HSN codes basis their aggregate turnover. The number of digits that are required to be mentioned in the tax invoices are summarized below: Serial Number (1) …
In a recent order dated 15.02.2021, Hon’ble Bombay High Court, in the case of Daulat Samirmal Mehta v. Union of India, W.P. No. 471 of 2021 has passed an important order on power to make arrest under Section 69 of CGST Act, 2017. As per the facts of the case, the Petitioner was accused of …
In a recent decision dated 11.02.2021, the Hon’ble Delhi High Court has granted anticipatory bail to Ms. Lupita Saluja in relation to the enquiry/ investigation being conducted by DGGI under CGST Act, 2017. Lupita Saluja v. DGGI, Bail Application No. 319.2021 As per the case of the prosecution, the following arguments were made: The Applicant …
Hon’ble F.M. Mrs. Nirmala Sitharaman unveiled the budget 2021-22 and also issued Finance Bill covering various tax proposals. Overall, our view is that it is a balanced and a progressive budget presented by the government which will go a long way in the overall development especially the physical and the health infrastructure of our country. …
