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TMI - e-Newsletter TaxTMI Scope and Interpretation of Contract - Seeking... TaxTMI Doctrine of Merger of High Court Decision with the... TaxTMI Release of seized goods - The appellants argued... TaxTMI Validity Of order passed without signed by the... TaxTMI Seeking renewal of registration of Goods Service... TaxTMI Rectification u/s 154 - The Assessee argued that... TaxTMI Seeking rectification in Form GSTR-1 - limitation... TaxTMI Penalty for Non-filing of monthly return - Seeking... TaxTMI Detention of the goods and vehicle - stock transfer... TaxTMI Refund of EDD - Period of limitation - Appellant... TaxTMI Additions on the basis of material seized during... TaxTMI Rejection of application for registration u/s... TaxTMI Demand of late fee u/s 47(1) of the CGST / SGST Act... TaxTMI Validity Of Order passed u/s 73 - Denial of ITC... TaxTMI Validity Of Order passed u/s 73 - cryptic order -... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

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Highlights / Annotations / Catch Notes For May of 2019

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F: sales Against 0.1% GST- if export not done within 90 Days

F: Sec 16(4) Reversal of ITC when 3B is filed belatedly

H: Validity of Service of notice u/s 74(5) instead of u/s 74(1) of CGST /...

H: Levy of penalty - the e-way bill had expired one hour fifteen minutes ...

H: Ex-parte order - Quantification of Liability - intention of evade GST ...

H: Calculation of Tax Liability based on subsequent years Balance Sheet -...

C: Limits for investment in debt and sale of Credit Default Swaps by Fore...

H: Validity of assessment orders - The High court examined the timeline o...

H: Levy of penalty u/s 271(1)(c) - The Tribunal found no justification fo...

H: Penalty proceedings u/s 270A - under reporting of the income - The Tri...

C: Framework for Category I and II Alternative Investment Funds (AIFs) to...

C: Flexibility to Alternative Investment Funds (AIFs) and their investors...

N: Securities Contracts (Regulation) (Stock Exchanges and Clearing Corpor...

N: Securities and Exchange Board of India (Research Analysts) (Amendment)...

N: Securities and Exchange Board of India (Investment Advisers) (Amendmen...

N: Appointment of Common Adjudicating Authority for the purpose of adjudi...

A: WRONG FIXATION OF FEES PAYABLE TO INTERIM RESOLUTION PROFESSIONAL

A: MANNER OF FILING APPEAL BY COMMISSIONER

A: Recovery proceedings not to be initiated against the former director o...

H: Penalty proceedings u/s. 271(1)(b) - non-compliance with the 3 notices...

H: Validity of reopening of assessment u/s 147 - Reason to believe - Addi...

H: Rejecting registration u/s 12A(1)(ac)(iii) - name mismatch between the...

H: Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Co...

H: Prohibition of Benami Transactions - Provisional attachment order was ...

H: Maintainability of Appeal - Appropriate forum - matter relates to the ...

H: Seeking amendment of bill of entry - The High Court acknowledged the o...

H: Request for conversion of free Shipping Bills into Drawback Shipping B...

A: A simplified GST guide designed for commission agents and brokers.

A: Delhi HC issued notice to decide on the taxability of providing corpor...

A: WAIVER OF INTREST UNDER SECTION 234A, 234B AND 234C OF INCOME TAX ACT, 1961