• Minutes of the 38th GST Council Meeting held on 18th December 2019

  Minutes of the 38 th GST Council Meeting held on 18 th December The 38 th Meeting of the GST Council (hereinafter referred to as the Council ) was held on 18 th December, 2019 at New Delhi u... ...

• 2020 (8) TMI 27 - GUJARAT HIGH COURT

  Refund of excess collection of tax - payment of tax at higher rate, in the absence of Form C - Section 9A of the CST Act - inter-state trade and commerce - HELD THAT:- When the assessee has sold the ... ...

• 2020 (3) TMI 84 - CESTAT MUMBAI

  Reverse charge mechanism (RCM) - import of services - revenue neutrality - Principle of construction of the statue - principle of ejusdem genersis and noscitur a sociis - Classification of service... ...

• 1968 (11) TMI 86 - Supreme Court

  Whether the petition deserves to be dismissed on the ground of delay? Whether this court will inquire into belated and stale claims or take note of evidence of neglect of one's own rights for a lon... ...

• 2019 (2) TMI 1535 - ITAT DELHI

  Addition on account of foreign exchange gain - Foreign Exchange Monetary Item Translation - foreign exchange gain on “Long Term Loan and Advance” - Accounting Standard-11 - Foreign Exchange Monetary ... ...

• 2021 (12) TMI 355 - CALCUTTA HIGH COURT

  Refund of excess tax - Purchase of High Speed Diesel Oil - inter-state sales - refusal to accept the C Forms - concessional rate of tax under Section 8 (1) read with Section 8 (3) and 8 (4) of Centr... ...

• 2021 (8) TMI 365 - ITAT AHMEDABAD

  Validity of the reassessment proceeding framed u/s 147 - eligibility of reason to believe - information received from VAT department - whether reasons recorded to the assessee within the period of ... ...

• Goods and GST Bill passed

  Dear All, GST Bill is passed in Rajya Sabha on 03. 08.2016. A panel under chief economic adviser Arvind Subramanian has recommended a revenue-neutral rate of 15-15.5%, with a standard rate of 17-18%... ...

• Report of the Joint Committee on Business Process for GST on GST Return

  1. Introduction 1.1 During the Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Governme... ...

• 1995 (7) TMI 377 - GUJARAT HIGH COURT

  THAKKER C.K. AND RAJESH BALIA , JJ. The question raised in this petition is whether rule 62-A(2) to 62-A(6) and forms 45-B and 45-C prescribed under the Gujarat Sales Tax Rules vide notificatio... ...

• 2022 (2) TMI 934 - JHARKHAND HIGH COURT

  Refund of input service Credit - transitional provision under Section 142(3) of Central Goods and Service Tax Act, 2017 read with Section 11-B of Central Excise Act, 1944 and Rule 2(l) and Rule 3 of t... ...

• 2010 (7) TMI 917 - GUJARAT HIGH COURT

  Whether the mistake on the part of the petitioner in having paid the entry tax by filling up an incorrect form does not entitle respondent No. 3 to hold that entry tax has not been paid when in fact, ... ...

• 1976 (2) TMI 150 - BOMBAY HIGH COURT

  MADON D.P. AND KANIA M.H. , JJ. The judgment of the Court was delivered by KANIA, J.- This is a reference purported to be made under section 34(1) of the Bombay Sales Tax Act, 1953 (hereinafte... ...

• Minutes of the 28th GST Council Meeting held on 21 July, 2018

  Minutes of the 28 th GST Council Meeting held on 21 July, 2018 The twenty-eighth Meeting of the GST Council (hereinafter referred to as 'the Council') was held on 21 July 2018 at Vigyan B... ...

• 1968 (7) TMI 64 - GUJARAT HIGH COURT

  DIVAN AND MEHTA ,JJ. MEHTA, J., delivered the following judgment on July 8, 1968: The Tribunal has referred the following question to us: "Whether on the facts and in the circumstances of the cas... ...

• 2021 (1) TMI 240 - KERALA HIGH COURT

  Writ appeal against writ petition entertained by the Ld. Single Judge - private parties - mismanagement and oppression of majority shareholders - whether writ petition is maintainable under Article ... ...

• 2023 (12) TMI 829 - CHHATTISGARH HIGH COURT

  Constitutional validity of Section 16(4) of the CGST Act - Validity of time limit for ailing benefit of input tax credit (ITC) - Period of limitation - violative of Articles 14, 19(1)(g) 300A of the... ...

• 2019 (2) TMI 1061 - ITAT MUMBAI

  Chargeability to income-tax of incentives by way of refund of Excise Duty and Exemption of Sales Tax - nature of receipt - revenue or capital receipt - Held that:- Following the ratio of decision of ... ...

• 2014 (3) TMI 777 - CESTAT MUMBAI (LB)

  Classification of service - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of limitation - bonafid... ...

• 2018 (10) TMI 122 - ITAT MUMBAI

  Disallowance of unabsorbed cost of TDR - computing the Profit on sale of TDR under normal provisions of the Act and computing the book profits u/s.115JB - Held that:- For the A.Ys. 2009-10 and 2010-11... ...

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