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A: PROVISIONS RELATIONG TO VALUATION UNDER COMPANIES ACT, 2013

F: RCM of F.Y.19-20 DECLARED IN F.Y.20-21

India hosts First Meeting of BRICS Finance and Central Bank Deputies

Embargo lifted on grant of Government Business to Private Banks

F: Difference in Total Turnover As Per Books & GSTR-9C

H: Appeal against the rejection of application for Rectification of mista...

H: Classification of goods - renting of e-bikes(Miracle), bicycles(Move) ...

H: Cancellation of petitioners GST registration - scope of SCN - Since an...

H: Validity of SCN for cancellation of GST registration - Failure to file...

H: Income accrued or deemed to accrue in India - As the design services w...

H: Rejection of extension of time for payment of the last installment of ...

H: Validity of proceeding u/s. 153C - protective assessment - The seized ...

H: Addition u/s 68 - Cash deposits in bank account as undisclosed income ...

H: Validity of reopening of assessment - The Revenue has not taken any ac...

H: Bogus purchases - it cannot be said that the purchase have been bogus ...

H: Smuggling - Gold - validity of SCN - As per submission of the petition...

H: Initiation of CIRP - The Adjudicating Authority was concerned with the...

H: SVLDRS - the second declaration was filed on 10.01.2020 whereas the fi...

H: Extended period of limitation - Merely because the Appellant collected...

H: Refund claim - Period of limitation - Relevant Date - Finalization of ...

H: CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 20...

H: Classification of goods - Bicycle Chain Cover, Bell, Cycle Stand, Hand...

H: Levy of tax - Inter-state sale - While following the decision of HC, t...

H: Refund - the rejection of claim for refund only on the ground that the...

H: Refund - Seeking return the amount of tax collected from the different...

H: Doctrine of Promissory Estoppel - Withdrawal of subsidy granted on acc...

F: GST on Branded and Non branded Manufacturing

N: GST Registration - class of persons who shall be exempted from aadhar ...

F: RCM on Halal certification expenses paid to Dubai Govt.

C: Clarification in respect of applicability of Dynamic Quick Response (Q...

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2021 (1) TMI 644 - GUJARAT HIGH COURT - GST

Head Note / Extract:
Seeking direction directing the respondents for the extension of the last date of filing the GSTR & GSTR 9C - direction to respondents to grant relief of waiver of late fees or penalty for filing the GSTR & GSTR 9C beyond the last date as prescribed under the section 47 of the CGST Act, 2017 - Constitutional right of Natural justice - HELD THAT:- In our opinion, no case worth the name is made out. Application rejected.

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