Every statute introduced is only prospective unless there is specific inten...
Note – The law is settled that if a substantive right has accrued to a person, it cannot be taken away unilaterally without notice or an opportunity of hearing to […]
Note – The law is settled that if a substantive right has accrued to a person, it cannot be taken away unilaterally without notice or an opportunity of hearing to […]
Note – The department cannot invoke the extended period of limitation merely because the returns were self-assessed. Even under the self-assessment scheme, the Tribunal has repeatedly held that the proper […]
Note: CGST Act means Central Goods and Services Tax Act, 2017 Amendments carried out through the Finance Bill, 2025 will come into effect from the date when the same will […]
Note – The petitioner being a foreign national, brought a chain and a kara by wearing them on his body while arriving from Bangkok. The same was not brought in […]
North Block New Delhi, Dated the 30th January, 2025 To, All the Principal Chief Commissioners/ Chief Commissioners All the Principal Directors General/ Directors General Madam/Sir, Subject: Clarification on applicability of […]
Note – The Petitioner into works contract, had not paid tax and not filed Form GSTR 3B returns for the period July 2017 to March 2018 till the visit of […]
North Block, New Delhi Dated the 28th of January, 2025 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/ Director […]
Note – Where OMCs entered into MOUs essentially for ensuring that every OMC got smooth and uninterrupted supply of petroleum products all over India, at Import Parity Price, i.e. landed […]
Note – It is trite law that assessment or adjudication orders made in the name of dead person is non-est and a nullity. The assessment made in the name of […]
Note – A registered person making a zero rated supply under LUT may claim refund of unutilized credit including that of Compensation Cess. Of course, it is needless to […]