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) …
M/S Canon India Private Limited versus Commissioner of Customs Forum- Supreme Court of India Date-9th March 2021 Case No.- Civil Appeal No. 1827 of 2018 In a landmark judgment delivered on 09.03.2021, the Hon’ble Supreme Court examined the finer aspects of the Customs Act, and held that where initial decision has been taken by a …
Gaurav Gupta
February 26, 2021
Other Laws
552
Delhi High Court in a recent judgment has issued a direction to the National Consumer Dispute Redressal Commission (hereinafter referred to as “NCDRC”) inter-alia that whenever judgments are reserved, they ought to be pronounced in accordance with the timelines prescribed with the timelines prescribed in the case of Anil Rai v. State of Bihar, …
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. …
Citation: M/s Ansari Construction v. Additional Commissioner, CGST, Writ Tax No. 626 of 2020, Allahabad HC In a recent case that came up before Hon’ble Allahabad High Court, the Petitioner proprietorship firm’s certificate of registration had been cancelled by an ex-parte order on the ground that returns for six consecutive months were not filed. The …
As you all are well aware that a new system of invoicing has been notified in the GST law which is known as “e-invoicing”. The said new system of invoicing would hugely impact compliance mechanism of the assesses registered in the GST law. The said system is being implemented in the phased manner. Since, the …
