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State of U.P. and Ors. Versus Saraya Industries Ltd.

2006 (5) TMI 535 - SUPREME COURT OF INDIA

S.B. Sinha And P.P. Naolekar, JJ. For Appellant/Petitioner/Plaintiff: Rakesh Dwivedi and R.G. Padia, Sr. Advs., Kamlendr .....

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ts/Defendant: Ashok H. Desai, Sr. Adv., Anjali K. Verma, Meera Mathur, Vishwajit Singh, Jatendra Mohan Sharma and Ambhoj .....

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H: Recovery of GST - Departmental authorities collected three c.. ..
H: SCN u/s 74 of the GST - second and subsequent SCN - powers u.. ..
H: Release of detained vehicle alongwith goods - KGST Act - CGS.. ..
H: Reopening of assessment - sanction u/s 151 - a condition pre.. ..
H: Entertainment expense - providing foods to clients and custo.. ..
H: Validity of notice - service of notice by affixture by the I.. ..
H: Levy of penalty u/s 271BA - failure to comply with the provi.. ..
H: Addition on account of amount paid to Directors of the compa.. ..
H: Penalty u/s 221(1) - default in paying Self Assessment tax u.. ..
H: Exemption u/s. 11 - best judgment assessment - Power of AO -.. ..
H: Exemption u/s 11 - charitable trust - promotion of swimming .. ..
H: Duty Free Import Authorization (DFIA) Scheme - If the applic.. ..
H: Export subsidy on export of sugar - there is no exclusion of.. ..
H: Validity of statement - voluntary or not - both the accused .. ..
H: Detention of goods - areca nuts imported from Sri Lanka - th.. ..
H: Focus Product Scheme - licence was issued against the fake s.. ..
H: Valuation of imported goods - rejection of declared value - .. ..
H: Valuation - enhancement of value of imported goods - carbide.. ..
H: Restoration of appeal - request for adjournment by fax and s.. ..
H: Management, Maintenance and Repair Services (MMRS) - POPOS R.. ..
A: Merchant Export Procedure
A: FINAL GST RETURN
A: SENIOR CITIZENS SAVINGS SCHEME RULES, 2004
A: On income in India there cannot be imposition of tax twice o.. ..
F: Is GST reversable ?
F: NCCD ON Tobacco Products in GST Regime- on MRP or Transactio.. ..
F: issuance of SCN by lower authority
F: Refund of ITC on capital goods in case of export of services.. ..
F: Wrong credit availed in Excise how to reverse the same in GST?
O: Validity of SCN - Ultimately, it is the quest of truth and t.. ..
O: Levy of GST - Reverse Charge on Legal Services - Services pr.. ..
O: Deemed manufacture - process of labelling, packing - combo b.. ..
O: Addition u/s 68 by the AO - CIT(A) confirmed the additions u.. ..
O: Valuation - inclusion of notional interest - The respondent .. ..
O: Valuation - rejection of transaction value - The original ad.. ..
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