Posts Tagged ‘Person’

Clarification Regarding Digitization of Customs Bonded Warehouse Procedures

Posted On October 1st, 2024

New Delhi, the 30th of September, 2024 Subject: Digitization of Customs Bonded Warehouse procedures relating to obtaining Warehouse License, Bond to Bond Movement of warehoused goods, and uploading of Monthly […]

Notification 56 of 2023 CT further extending limitation for FY 2019-20 and ...

Posted On September 25th, 2024

Note – There is no denial to the fact that the Notification No.56/2023-CT was issued without the recommendation of the GST Council. The use of the phrase “on the recommendation […]

The State or Central Tax officer who has initiated proceedings first shall ...

Posted On September 23rd, 2024

Note – Credit blocked by Central Tax Authority (DGGI) post issuance of summons when the issue of ITC availment was already before State Tax Authority pursuant to summons issued by […]

No prosecution by Revenue Authority by invoking IPC without following the P...

Posted On September 20th, 2024

Note – GST Authorities cannot bypass procedure prescribed under GST Act for launching prosecution by simply invoking penal provisions under IPC without invoking penal provisions under GST Act especially when […]

Orders to be issued in English and not just in Hindi or other languages

Posted On September 19th, 2024

Note – The Central Government, under Section 8 of the Act, had made Rules known as the Official Language (Use for Official Purposes of the Union) Rules, 1976 (for short […]

NCLT Order Binding on GST Authorities and non-intimation to Commissioner ab...

Posted On September 19th, 2024

Note – The contention of the learned Government Pleader for Commercial Taxes that the order of NCLT is not binding on the State of Andhra Pradesh in view of Section […]

Clarification on refund where tax paid at later date after initially claimi...

Posted On September 12th, 2024

New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax and Central Tax (Audit) (All) The Principal Directors […]

Clarification on Place of supply of data hosting services

Posted On September 12th, 2024

New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All), The Principal Directors General/ Directors General (All). Madam/Sir, Subject: […]

Clarification on ITC on demo vehicles

Posted On September 12th, 2024

New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification […]

Clarification on advertising services to foreign clients

Posted On September 12th, 2024

New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All), The Principal Directors General/ Directors General (All). Madam/Sir, Subject: […]

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