Validity of pre-show cause notices u/s 74 since not uploaded in the View notices and orders - Petition not maintainable due to availability of appeal remedy.: The Calcutta High Court examined the maintainability of a petition challenging the validity of pre-show cause notices issued under section 74 of the WBGST Act, 2017. The notices were not uploaded in the designated "view notices and orders" section but in the "additional notices and orders" section of the portal. The court noted the petitioner's failure to disclose when they became aware of the notices' uploading. Emphasizing the availability of an alternative remedy of appeal under section 107 of the Act, the court directed the petitioner to approach the appellate authority. The court refrained from deciding on the adequacy of notice service and disposed of the petition accordingly. http://dlvr.it/T7dgkM #HighCourt #WBGSTAct #AlternativeRemedy #LegalDispute
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Central Govt exempts Unit Run Canteen supply of goods under 2202 heading to authorized customers from GST Compensation Cess, effective 15/07/2024. http://dlvr.it/T9XvNR #GSTReforms #TaxExemption #UnitRunCanteen #CompensationCess #TaxLaw
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Railways exempts platform tickets, waiting rooms, battery cars, inter-zonal services, SPV infrastructure usage maintenance. Accommodation up to ₹20k/month for >= 90 days exempted. http://dlvr.it/T9XvN5 #RailwaysIndia #GSTExemptions #TaxReforms #TransportationServices
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Notice by non-Faceless Officer for escaped income invalid. Faceless assessment mandatory. Officer ignored submissions on project completion method. Assessee wins appeal. http://dlvr.it/T9Xpy2 #Tax #Assessment #FacelessScheme #JurisdictionIssue #AppealAllowed
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Impugned notice quashed due to lack of sanction for reopening assessment beyond 3 years, violating Section 151(ii). Notification can't override statute. http://dlvr.it/T9Xpy1 #TaxLaw #Assessment #Reopening #Sanction #StatutoryCompliance
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Refund: Unjust enrich Invoices - didn't mention duty. Stock transfers between units. Appellant bore duty burden. Price difference due to gold rate. Refund eligible. http://dlvr.it/T9XP8m #LegalPrecedent #TaxRefund #JudicialReview #FairTrade #JusticeServed
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Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017 http://dlvr.it/T9XP88 #GST #Notifications #TaxLaws #TaxTMI
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Central Government exempts supply of goods falling under the heading 2202 by a Unit Run Canteen (URC) to authorised customers, from the whole of the Goods and Services Tax Compensation Cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 http://dlvr.it/T9XKBd #GST #Notifications #TaxLaws #TaxTMI
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Recognition of BSE Limited as Research Analyst Administration and Supervisory Body (RAASB) and Investment Adviser Administration and Supervisory Body (IAASB) http://dlvr.it/T9XFJP #TaxLaws #Circulars #TaxTMI
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Seeks to amend Notification No. 14/2020-Customs (ADD) dated 9th June, 2020 in order to change the name of the producer viz. “ Shell Eastern Petroleum (Pte) Ltd ” to “Shell Singapore Pte. Ltd.”, in pursuance of DGTR recommendation . http://dlvr.it/T9XFJB #Customs #Notifications #TaxLaws #TaxTMI
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Seeks to amend Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017 http://dlvr.it/T9X9VM #GST #Notifications #TaxLaws #TaxTMI
