Posts Tagged ‘Refund’

Presumption as to secretion arises once the goods are not accounted in book...

Posted On January 31st, 2020

Note – In the context of the Act based on a scheme for self assessment, the word ‘secreted’ plainly implies to be hidden or not disclosed to the revenue authorities […]

No interest liability where tax paid under wrong head and such payment not ...

Posted On January 29th, 2020

Note – Section 77(1) of the CGST Act, read with Section 19(2) of the IGST Act, clearly lay down that a registered person who has paid the Central tax, treating […]

Onward movement to SEZ in another State relevant and mere acceptance of goo...

Posted On January 28th, 2020

Note – The place of supply of goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. […]

Bank account cannot be attached merely based on summons issued and where pr...

Posted On January 28th, 2020

Note   Where specified proceedings have been launched against one taxable person, bank account of another taxable person cannot be provisionally attached merely based on the summons issued under section […]

Risk Mitigation on Export related claims-Verification on exports

Posted On January 26th, 2020

New Delhi, Dated the  23rd January, 2020   To The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners (All) Madam/Sir,   Subject: Standard Operating Procedure (SOP) to be followed by exporters– regarding […]

Levy of IGST on Ocean freight in case of CIF contracts on importer in India...

Posted On January 24th, 2020

Note – No tax is leviable under the Integrated Goods and Services Tax Act, 2007, on the ocean freight for the services provided by a person located in a non-taxable […]

Refund of credit allowed where the amount eligible could not be carried for...

Posted On January 23rd, 2020

Note – Appellant for the period 01.04.2017 to 30.06.2017, filed their ST-3 return wherein they have shown cenvat credit taken Rs. 5,34,059/- and subsequently filed ST-3 return wherein cenvat credit […]

Vacating the claim of parties by compensating them could be seen as involvi...

Posted On January 22nd, 2020

Note – The applicant is a Government of Goa Undertaking and had entered into an agreement leasing land to parties for setting up Special Economic Zone (SEZ). However, this could […]

Policy Interpretation Committee cannot reword the Foreign Trade Policy as i...

Posted On January 19th, 2020

Note –   The PIC I.e. Policy Interpretation Committee, no doubt, was entitled to interpret the policy. Under the guise of such interpretation, however, the PIC had no authority, however, to […]

Attachment of bank accounts cannot be persisted with without issuing Show C...

Posted On January 19th, 2020

Note – The provisions of Section 83 mandate that the attachment of bank account be only during the pendency of proceedings in terms of Section 62/63/64/67/73/74 of the Act. As […]

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