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