SC grants one mont extension to GSTN to allow filing of TRAN – I; Window will start from October 1st, 2022.
Union of India v. Filco Trade Centre (P.) Ltd. – [2022] 142 taxmann.com 89 (SC).
CBIC issues guidelines for launching prosecution under CGST Act, 2017.
Instruction No. 04/2022-23, dated 01-09-2022.
Goods cannot be seized from godown by invoking Sec. 129 of CGST Act.
Mahavir Polyplast (P.) Ltd. v. State of U.P. – [2022] 142 taxmann.com 8 (Allahabad).
SC rejects review petition filed against ruling which upheld legislative competence of state govt. to levy tax on lotteries.
State of Meghalaya v. State of Karnataka – [2022] 142 taxmann.com 6 (SC).
HC directed dept. to deposit amount debited from bank of assessee without its permission with Registrar of Court.
Pradeep Kumar Siddha v. Union of India – [2022] 141 taxmann.com 538 (Bombay).
New system generated centralised examination orders for Bills of Entry to be implemented w.e.f. 05-09-2022.
Circular No. 16/2022 – Customs dated 29-08-2022.