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Minutes of the 47th Meeting of GST Council held on 28th & 29th June 2022
The 47th meeting of the GST Council was held on 28th 29th June, 2022 at Chandigarh under the chairperson-ship of the Hon'ble Union Finance Minister, Ms. Nirmala Sitharaman. The list of Hon'b... ...
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Minutes of the 22nd GST Council Meeting held on 6 October 2017
Minutes of the 22 nd GST Council Meeting held on 6 October 2017 The twenty second Meeting of the GST Council (hereinafter referred to as the Council') was held on 6 October, 2017 in Vigyan B... ...
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2024 (3) TMI 182 - CESTAT ALLAHABAD
Refund of service tax on ocean freight under reverse charge mechanism - Claim of refund in cash as per section 142 (8) (b) of the Central Goods and Service Tax Act, 2017 - rejection of refund on the g... ...
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2021 (2) TMI 1209 - ITAT INDORE
Assessment u/s 153A - Disallowance u/s. 40A(3) - AO found during assessment proceedings u/s. 153A that the appellant made cash payments to some sellers for purchase of land - HELD THAT:- Respectfully... ...
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2023 (7) TMI 1226 - ANDHRA PRADESH HIGH COURT
Input Tax Credit (ITC) - Constitutional Validity of Section 16(4) of the APGST Act and CGST Act, 2017 - imposition of time limit for claiming Input Tax Credit (ITC) - acceptance of Form GSTR-3B return... ...
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SOME POSITIVE BUDGETARY CHANGES.
1 Issue Valuation under the Customs Act, 1962 ( Customs Act ) Industry / Sector involved All (Importing from related parties) Tax involved Customs duty Genesis of the issue The examination of t... ...
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2022 (3) TMI 1315 - CALCUTTA HIGH COURT
Mandatory pre-deposit - Vires of the second proviso to Section 84 (1) of West Bengal Value Added Tax Act, 2003 - right to appeal - fundamental rights guaranteed under Article 19(1)(g) - insistence of ... ...
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Minutes of the 23rd GST Council Meeting held on 10 November 2017
Minutes of 23 rd GST Council Meeting held on 10 November 2017 The twenty third Meeting of the GST Council (hereinafter referred to as 'the Council') was held on 10 November, 2017 in Hotel... ...
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Minutes of the 35th GST Council Meeting held on 21st June, 2019
Minutes of 35 th GST Council Meeting held on 21 st June, 2019 The 35 th Meeting of the GST Council (hereinafter referred to as 'the Council') was held on 21 st June, 2019 under the Cha... ...
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2024 (1) TMI 902 - CESTAT KOLKATA
Non-payment of interest on the short levied CVD/Additional Duty of Customs leviable under Section 3(1) of the Tariff Act - Section 28AA of the Customs Act - price-escalation clause - effective rate of... ...
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2017 (4) TMI 1505 - Gujarat Value Added Tax Tribunal
Deduction of TDS on the strength of original TDS Certificates - adjustment of demand raised under the CST Act against the amount of refund accrued under the GVAT Act with circumferential effect on the... ...
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Gujarat Goods and Services Tax (Second Amendment) Rules, 2017
NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Notification No. 10/2017-State Tax (Rate) Dated the 30 th June, 2017. No. (GHN-49)/GSTR-2017(3).TH- In exercise o... ...
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2021 (5) TMI 706 - BOMBAY HIGH COURT
Maintainability of petition - availability of efficacious remedy of appeal - fraud in depriving the respondents of their due revenue or not - invocation of jurisdiction under section 58 of the VAT Reg... ...
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1993 (2) TMI 281 - GUJARAT HIGH COURT
SHAH M.B. AND JANI C.V. , JJ. The judgment of the Court was delivered by C.V. JANI, J.- The Gujarat Sales Tax Tribunal, Ahmedabad, has referred the following questions for decision of this Court... ...
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2019 (11) TMI 168 - Supreme Court
Interpretation of statute - definition of gross revenue as defined in clause 19.1 of the licence agreement granted by the Government of India to the Telecom Service Providers - shifting of 'revenu... ...
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2014 (3) TMI 81 - GUJARAT HIGH COURT
Penalty under section 43(3A) of the Gujarat Sales Tax Act, 1969 - Mandatory or Directory - Default of filing declaration or late return - Whether on the facts and in the circumstances of the case, the... ...
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2022 (10) TMI 676 - ORISSA HIGH COURT
Cancellation of registration of petitioner - non-filing of returns for consecutive period of six months - Section 29(2)(c) of Central Goods and Services Tax Act, 2017 - the petitioner preferred appeal... ...
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1984 (12) TMI 277 - BOMBAY HIGH COURT
KANIA M.H. AND SUJATA V. MANOHAR , JJ. The judgment of the Court was delivered by KANIA, J.- One question has been submitted to us for determination in this reference, on a case stated, by the S... ...
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Minutes of the 39th GST Council Meeting held on 14th March, 2020
Minutes of the 39 th GST Council Meeting held on 14 th March, 2020 The 39 th meeting of the GST Council (hereinafter referred to as 'the Council') was held on 14 th March 2020 at New D... ...
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2021 (3) TMI 975 - GUJARAT HIGH COURT
Seeking to activate registration of the petitioners - seeking grant of final certificate of registration to the petitioners from 1.7.2017 - permission to file returns and pay tax under the GST Acts fr... ...
