Tax Guru1d
Income Tax
In exercise of the powers conferred by sub-section 126 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby deletes Serial Nos. 46, 47, 48, 50 and 51 and the entries ...
Tax Guru2d
Is SH-7 Mandatory for CCPS Conversion?
Some suggest filing SH-7 under this category by selecting “Convert” as a sub-option. However, this provision is specifically intended for the conversion of stock into equity shares and not for the ...
Tax Guru2d
GST Provisions for E-Commerce: Key Regulations, Compliance Requirements & Challenges
Rule 12 of CGST Rules, 2017 specifies the registration form for the e-commerce operator. Any person required to collect tax ...
Tax Guru2d
GST Orders Served via Portal Valid; Section 169(1)(d) Methods Are Alternative, Not mandatory in conjunction
The petitioner also attempted to file an appeal under Section 107 of the TN-GST Act but faced procedural hurdles, including the statutory limitation period and the pre-deposit requirement. The court ...
Tax Guru2d
Orissa HC Quashes TDS Prosecution for Explained Delay & Payment with Interest
1. In the present petition, the petitioner is assailing the order dated 22.02.2023 passed by the learned Addl. Chief Judicial Magistrate (Special Court), Cuttack in 2 (c) CC Case 13 of 2023 whereby ...
Tax Guru2d
Allahabad HC Quashes GST Registration Cancellation Order for lacking fair hearing
The Allahabad High Court found that the cancellation order was issued without due process and in violation of the principles of natural justice. The Standing Counsel for the respondents could not ...
Tax Guru2d
SCN not specified time, date or venue for response: HC Quashes GST Registration Cancellation
State of U.P. & Others, the petitioner challenged the cancellation of its GST registration via an order dated 09.12.2020 and the subsequent rejection of its appeal on 07.12.2022 for being time-barred.
Tax Guru2d
Service of GST orders by publication on portal is sufficient service: Kerala HC
The Kerala High Court ruled that the petitioner’s delay in filing returns invalidated his claim under Section 62 of the GST Act. The Court held that the assessment orders were properly served through ...
Tax Guru2d
No GST Exemption on Manpower Supply to Webel Technology: AAR Ruling
In re Webel Support Multipurpose Service Cooperate Society Limited (GST AAR West Bengal) West Bengal Authority for Advance Ruling (AAR) examined whether the supply of manpower ser ...
Tax Guru2d
Classification of Medical Examination Rubber Gloves: CAAR Mumbai Ruling
Customs Authority for Advance Rulings (CAAR) Mumbai examined the classification of Medical Examination Rubber Gloves under ...
Tax Guru2d
Entry Tax: Hauntings of the Past
A legal fight is worth fighting if the remains of the war are buried forever. However, the fight is not worth it if the ghosts of the war come back to haunt. Similar is the story of challenges ...
Tax Guru2d
CS Profession@2047- Aspirations & Expectations
As we approach the mid-21st century, the landscape of the corporate world is poised for unprecedented transformation. The year 2047, marking a century of ...