Dispute regarding calculation of time period of 2 years between filing of Refund Application and Issuance of Deficiency Memo stands resolved by the Government.

In a latest amendment, the Government has resolved the long-litigated issue in calculation of time limitation of 2 years for filing of refund application in accordance with Section 54(1) of the CGST Act and the issuance of deficiency memo in accordance with Rule 90(3) of the CGST Rules. The Government has brought the latest amendment …

Mega conference on GST Litigation- A must course for every professional

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 …

Importance of Yoga and Spiritualism in the present scenario

Dear All You are invited to join a webinar by SEWA BHARTI in association with BVSS 📅 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 …

CESTAT, New Delhi holds in favour of Appellant on issue of grant of franchise service and telecom towers

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 …

High Court answers: Company not being party to proceedings before the Collector (Stamps), it is in the interest of justice that re-adjudication proceedings be made, strictly in accordance with law

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. …

Fate of Rule 89(5) of GST Law to be decided as Supreme Court fixes the matter for final hearing on 28.04.2021.

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. …

Pre-SCN Consultation not a joke! 3 SCNs quashed by the Hon’ble Delhi High Court on the ground that no Pre-SCN consultation was done.

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 …