Home Highlights April 2019 Year 2019 This

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1. Exemption u/s 11 - registration u/s 12AB - Conditions imposed by the CIT - The role of the Ld. PCIT while according registration under section 12A is only to make...

2. Refund of unutilized cenvat credit - export of services - distinguish between the refund claims as those prior to registration and those post-registration - refund...

3. Requirement of separate registration - Execution of contract in different state - The applicant has only one principle place of business, for which registration has been...

4. Exemption u/s 11 - Registration u/s 12AA denied - manipulative treatment of funds - at the stage of registration, the CIT exemption cannot deny the registration merely...

5. Multiple GST registration from the same premises - Option for separate registration may be availed by a registered person provided such registered person has multiple...

6. Validity of Retrospective cancellation of GST registration of the petitioner - It is important to note that, according to the respondent, one of the consequences for...

7. Recovery of cenvat credit of basic excise duty - The word “precincts” has to be given a broader meaning and the distance between such premises carrying out manufacturing...

8. Requirement of separate registration for different states - raising of invoice from Mumbai Head Office for imports received at various ports, located in various states...

9. Exemption u/s 11 - grant of registration under section 12AA(l)(b)(II) denied - Charitable activity u/s 2(15) - The registration under section 12AA is only to the objects...

10. Service Tax Voluntary Compliance Encouragement Scheme, 2013 - Request for rectification / amendment in the declaration - request denied - HC

11. Effective date of registration certificate - conversion of the provisional registration to a permanent registration - When the provisional registration granted to the...

12. Amendment of CST Registration Certificate - the application for amending the CST Registration Certificate has been made belatedly on 19.09.2020, nevertheless, there is...

13. Exemption u/s 11 - Registration u/s 12AA - to grant registration the objects of the assessee society is to be examined - to run the medical shop inside the hospital is...

14. Validity of orders that were ex parte in nature - The order are ex facie, bad in law, because (a) violation of principles of natural justice, i.e. Fair opportunity of...

15. Cancellation of GST registration of the petitioner with retrospective effect - The High Court held that, Records clearly demonstrate that the Petitioner had submitted an...