New Delhi, dated the 15th October, 2024 To, The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All) The Principal Directors General / Directors General […]
Note – The owner of goods has a liability to pay customs duty, even after confiscated goods are redeemed after payment of fine and other charges under Section 125 of […]
Note – The petitioner had transferred the input tax credit amount to the electronic credit ledger on transition from VAT but not utilised the same under GST. It was reversed […]
Note – The Area Development Authority is not akin to the municipality constituted under Article 243Q(1) of the Constitution of India. In view of the decision of the Hon’ble Apex […]
Note – Refund claim of amount deposited under protest on refusal of Revenue to transition unadjusted TDS credit to GST, cannot be rejected on the ground that the application was […]
Note – A conjunctive study of Section 26(1)(a), 2(zd) of SEZ Act, 2005 and Section 2(15) of Customs Act, 1962 would pellucidly tell us that the phrase ‘duty of customs’ […]
Note – Where the supply is made on the direction of a 3rd party, then the place of the principal or the 3rd party shall be the place of supply […]
Note – Section 19 of the Constitution (101st Amendment) Act, 2016 and Article 246A enacted in exercise of constituent power, formed part of the transitional arrangement for the limited duration […]
Note – Rule 108 no doubt prescribes that the appeal has to be filed electronically, but it nowhere prescribes that the same is to be filed only after the impugned […]
Note – Performance of a party in the joint venture agreement does not amount to a contractor-contractee or principal-agent relationship between the coventurer and the joint-venture, which is a pre-requisite […]
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
Email : srikantha@rceglobal.com
