A. Tax in Media
Supreme Court issues notices on constitutional validity of anti-profiteering norms under GST
In yet another move by industry challenging the anti-profiteering norms under the ambit of Goods and Services Tax, the Supreme Court issued notices to the Union Finance Ministry, the CBIC, the GST Council and the National Anti-Profiteering Authority (Now subsumed under the Competition Commission of India) to reply on the claims of the constitutional validity of the anti-profiteering norms. Read more
Apex court to share info about filing and listing of cases through WhatsApp
In a significant step towards digitisation, Chief Justice D Y Chandrachud on Thursday announced that the Supreme Court will share information relating to cause lists and filing and listing of cases to advocates through WhatsApp messages, saying it will have a ‘big-bang impact’ and will go a long way in saving paper and the earth. Read more
CBDT extends due date for filing Form 10A/ 10AB
The Central Board of Direct Tax (CBDT), has issued Circular No. 07/2024 dated 25.04.2024 further extending the due date for filing Form 10A/ Form 10AB under the Income-tax Act, 1961 (the ‘Act’) upto 30.06.2024. Read more
B. GST Lawgics / Notes
Adv. Ms. Nidhi Agarwal
Presenting GST case law/ judgment in simplified manner under the title “Lawgics”.
Lawgics on CGST Act Read here
Lawgics – Judgment No. 118
Adjudication orders give rise to serious civil consequences. They create demands of tax as also penalties are often imposed. In the self-assessment scheme, unless the noticee/assessee is given fair opportunity to furnish its reply and to present his case before the adjudicating authority the adjudication orders may only give rise to frivolous and wholly avoidable litigation contrary to the statutory scheme itself. Thus, the impugned order dated 23.02.2024 was set aside. Read more
C. Handbook on GST
Handbook on topic:
Index –
a. Registration
b. Composition levy
c. Time and place of supply
d. Input Tax Credit Tax Invoice Returns Job work Transitional provisions
GST Demands and Appellate Remedies BGM – ICAI
The Institute of Chartered Accountants of India (ICAI) , New Delhi has published First edition of Background Material on ‘GST Demands and Appellate Remedies’ in November, 2023. Read more
Handbook on TDS Provisions under GST – by ICAI
The Institute of Chartered Accountants of India (ICAI) has published handbook on TDS provisions under GST in October, 2023. Read more
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