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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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N: Categories of services on which integrated tax will be payable under r...
N: Exemptions on supply of services under IGST Act - Services received fr...
N: Rates for supply of services under IGST Act - Transport of goods in a ...
N: Special procedure to be followed by a registered person engaged in man...
F: Zero rating of Export of service where consideration settled by book entry
F: Compunding of offences
F: CAPITAL GAIN
N: Extension of RoDTEP scheme for exports made from 01.10.2023
H: Revocation of the cancellation of his GST registration - The impugned ...
H: Cancellation of GST registration of petitioner with retrospective effe...
H: Recovery of GST - Validity of garnishee proceeding - violation of prin...
H: Refund of amount deposited under a mistake - the period of limitation ...
H: Cancellation of GST registration of petitioner - The impugned order is...
H: Assessment u/s 153A - profit from the sale of the plot - additions in ...
H: Estimation of income - bogus purchases - When the Tribunal has thought...
H: Income accrued in India - royalty receipts - what is sold is the copyr...
H: Additions towards unexplained liability as loan taken from Reliance Ca...
A: REMEDIES AGAINST THIRD PARTY UNDER IBC
A: Cenvat Credit available on construction service for renovation, modern...
A: DEPRECIATION ON ‘ATM’
A: Not carrying valid documents during transit will be considered a delib...
H: Validity of reassessment against representative assessee - representat...
H: Additions u/s 43CA - Consideration for immovable property less than th...
H: Revocation of Customs Broker License - failure to collect the KYC form...
H: Demand of duty with interest - Valuation - Having accepted the enhance...
H: Levy of penalty u/s 114(iii) and 114AA against Customs Broker (CB) - t...
H: Seeking provisional release of seized goods - non-paper materials in w...
H: Classification of goods proposed to be imported - due to the exclusion...
H: Abatement of appeal upon death of appellant - Rule 22 of the Customs, ...
H: Classification of services - the job performed by the appellant is loa...