GSTN Notifies Deferment Of The Implementation Of Time Limit On Reporting Old E-Invoices

The Goods and Service Tax Network (GSTN) has notified the deferment of the implementation of a time limit on reporting old e-invoices.“It has been decided by the competent authority to defer the imposition of a time limit of 7 days on reporting old e-invoices on the e-invoice IRP portals for taxpayers with aggregate turnover greater than or equal to 100 crores by three months,” the...

12% GST Payable On Accommodation Building Located Outside The Boundary Of The Religious Place: AAR

The Ahmedabad Bench of the Authority of Advance Ruling (AAR) has ruled that GST is payable on accommodation buildings located outside the boundary of the religious place.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that Nandini Ashram Trust is liable for GST registration in terms of Section 22 of the CGST Act, 2017, subject, however, to the threshold limit of his...

Departmental Action Demanding Service Tax At Visakhapatnam Unit Does Not Warranted Any Action In Kolkata Unit: CESTAT

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that departmental action demanding service tax at the Visakhapatnam unit does not warrant any action in the Kolkata unit.The bench of P.K. Chaudhary (Judicial Member) and K. Anpazhakan (Technical Member) has observed that the Commissioner has rightly dropped the proceedings initiated against...

Bombay High Court Directs Dept. To Issue A Fresh Form-3 Under DTVSV After Giving Credit Of The Amount Paid Under The IDS

The Bombay High Court has held that the money lying in the corpus of the revenue had simply to be adjusted by way of a mathematical exercise and benefit accorded to the petitioner under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV).The bench of Justice Dhiraj Singh Thakur and Justice Kamal Khata directed the department to issue a fresh Form-3 after giving the petitioner credit for the...

Gyanvapi 'Controversial' Remarks Case| Varanasi Court Again Issues Notice To Akhilesh Yadav, Asaduddin Owaisi In Revision Plea

A Varanasi court on Saturday once again issued a notice to the Samajwadi Party Chief Akhilesh Yadav and AIMIM Chief Asaduddin Owaisi in a revision plea seeking registration of criminal cases against them for allegedly making controversial remarks in relation to the Gyanvapi Mosque-Kashi Vishwanath Temple Dispute.Earlier, on March 28, the Court had issued them the notices, however, since no...

CBIC Issues Guidelines For Special All-India Drive Against Fake Registrations

The Central Board of Indirect Taxes and Customs (CBIC) has issued the guidelines for the Special All-India Drive against fake registrations.A Special All-India Drive may be launched by all Central and State Tax Administrations during the period May 16–July 15, 2023, to detect suspicious or fake GSTINs, conduct requisite verification, and take further remedial action to weed out these...

Department Has No Right To File Revision Application In Case Of Refund Of Service Tax On Export Of Services: CESTAT

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the department has no right to file a revision application in case of refund or rebate of service tax on the export of services since no such provision has been made for Revenue to file a revision application.The bench of S. K. Mohanty (Judicial Member) and M. M. Parthiban (Technical Member)...

Liquor Policy: Delhi Court Grants Bail To Two Accused In Money Laundering Case

A Delhi Court has granted bail to two accused persons in the money laundering case connected to implementation of the national capital's excise policy of 2021-22.Special Judge MK Nagpal of Rouse Avenue Courts granted bail to Rajesh Joshi and Gautam Malhotra and ordered their release from custody subject to furnishing of a personal bond of Rs. 2 lakhs each. It has been alleged by...

CoC Resolution With 66% Voting Share Not A Pre-Condition For Liquidation When No Resolution Plan Received By The AA: NCLT Hyderabad

The National Company Law Tribunal, Hyderabad Bench, comprising Smt. Telaprolu Rajani (Judicial Member) and Shri Charan Singh (Technical Member), while adjudicating an application under Section 33(1) of Insolvency and Bankruptcy Code, 2016 (“IBC, 2016”) in State Bank of India vs Suryajyothi Spinning Mills Ltd has held that a resolution by the CoC with 66% voting share for Liquidation...

Orissa High Court CJ Muralidhar Expresses Concern Over Misuse Of Court Live-Streaming Clips On YouTube; Bats For ‘Judicial Data Security Policy’

Chief Justice of the Orissa High Court Dr. Justice S. Muralidhar on Saturday expressed concern over misuse of video clips from the live-streaming of various High Courts which are being made available on YouTube and urged to introduce a comprehensive ‘Judicial Data Security Policy’ to secure judicial data.He was addressing a galaxy of Judges from various High Courts and District Judges...

Are We Over Criminalizing ‘Adolescent Love’? Justice Jasmeet Singh Flags Issues Concerning POCSO Act

Justice Jasmeet Singh on Saturday said that the issue of criminalization of “adolescent love” under the POCSO Act needs to be addressed. The Delhi High Court judge also highlighted various issues pertaining to the enactment. “Are we over criminalizing the adolescent love? This is an issue which, according to me, needs a look because there are cases where one child is 17 years and...

[POCSO Act] They Are ‘Survivors’ And Not ‘Victims’ Of Sexual Offences, Focus Must Be On Children’s Rehabilitation: Justice Tara Vitasta Ganju

Delhi High Court judge, Justice Tara Vitasta Ganju, on Saturday said that children who have been sexually abused must be called as “survivors” and not “victims” and that their rehabilitation should also be focused upon, as much as the law and punishing the offenders. “No nation can flourish if children of the nation suffer from abuse of vulnerability. In as much as we focus on...