Note – Neither the show cause notice nor the impugned order of assessment has been served on the petitioner by tender or RPAD, instead it had been uploaded in the […]
Note – The Supreme Court in Commissioner of C. Ex. & Customs vs. Reliance Industries Ltd. held that if an assessee bonafide believes that it was correctly discharging duty, then […]
Note – Rule 86A of the Rules is not a machinery provision for recovery of tax or dues under the CGST Act. It is not a part of the scheme […]
Note – It is seen from the records that the GST Council in its 53rd meeting, recommended to extend the deadline for filing GSTR-3B returns for the financial years 2017-18, […]
Note – The appellant has invested their income in shares / mutual funds and also sold certain investments. They have acted like any individual who would invest funds in shares […]
Note – The assessing officer has concluded that the taxable person is providing a service to the supplier while taking the benefit of a discount by facilitating an increase in […]
Note – The tax amount which has already been credited to the Government by depositing an electronic cash credit ledger by the petitioner is required to be considered as a […]
North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) […]
North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, […]
North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, […]
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