No excise duty demand on differential value of stock of finished or semi-finished goods
The CESTAT Bangalore in M/s. Steel Authority of India Ltd. v. The Commissioner of Central Excise [Appeal No. E/562/2008 dated…
Month: May 2023
GST Registration cannot be cancelled on non-submission of GST Returns
The Hon’ble Karnataka High Court in the case of Sri Annadurai Muniswamy v. the Additional Commissioner Office of the Commissioner…
A STUDY ON EXEMPT SUPPLY UNDER GST
The expression “exempt supply” under GST law is of critical importance, as if a supply of goods or services or…
Power of reopening an assessment is a ‘power’ which should be exercised with adequate reason
The Hon’ble Calcutta High Court in Pramod Kumar Madhogarhia v. The Union of India & Ors. [MAT 729 of 2023 with…
No penalty if GSTIN not put up outside firms, bizmen told
Ludhiana: Allaying apprehensions, the state goods and services tax (SGST) officials have assured the traders and industrialists that those who…
Advisory on Filing of Declaration In Annexure V by Goods Transport Agency (GTA)
Advisory on Filing of Declaration In Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge…
Income Tax e-Appeal Scheme, 2023
CBDT has published a Notification no. S.O. 2352(E) dated 29.05.2023 introducing the scheme e- appeal scheme, 2023. Scope of the…
Lawgics – serial no. 021
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.24 and interpretation thereof.
Lawgics – serial no. 020
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.23 and interpretation thereof.
Lawgics – serial no. 019
Lawgics / GST Notes by Advocate and Author Nidhi Aggarwal. Sec.22 and interpretation thereof.