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 – There can be no doubt that the word ‘removal contemplated shifting of a thing from one place to another. In other words, it contemplates physical movement of goods […]
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: “Basic Customs Duty (BCD)” means the customs duty levied under the Customs Act, 1962. “Agriculture Infrastructure and Development Cess (AIDC)” means a duty of customs that is levied under […]
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 […]
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 – 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 […]
New Delhi, dated the 23rd January, 2025 S.O……(E).– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter […]
RCE Global Consultants Private Limited
Ground Floor, M P Arcade,
No. 458 & 459 18th Main Road, 4th T Block,
Jayanagar Bangalore, Karnataka 560041
Phone: +91 8041205845 , +91 8040973833
Mobile: +91 9986406333
Email : srikantha@rceglobal.com
