NCLAT has the inherent power to recall its judgement under rule 11 of NCLAT Rules, 2016, however, power to review is not inherent.
Union Bank of India v. Financial Creditors – [2023] 154 taxmann.com 203 (SC).
MCA allows companies to hold AGMs & EGMs via VC & Other Audio Visual means till 30-9-2024.
ICAI seeks suggestions for Pre-Budget Memorandum – 2024.
Bank account of taxable person cannot be provisionally attached to secure revenue due from another taxable person.
Zhudao Infotech (P.) Ltd. v. Principal Additional Director General – [2023] 154 taxmann.com 571 (Delhi).
GSTN Advisory – Temporary / Short period pause in e-Invoice auto population into GSTR-1.
GST Update dated 27-9-2023.
No more double taxation on Ocean Freight; CBIC amends IGST Rate Notifications.
Notifications No. 11/2023, 12/2023, 13/2023 – Integrated Tax (Rate), dated 26-9-2023.
Special procedure notified for manufacturers of Pan Masala & Tobacco products to be effective from 1-1-2024.
Notification No. 47/2023 – Central Tax, dated 25-9-2023.
Search authorisation issued without having any reasons to believe that conditions as specified under section 67(1) of CGST Act were complied with, is invalid.
Bhagat Ram Om Prakash Agro (P.) Ltd. v. Commissioner of Central Tax (GST) – [2023] 154 taxmann.com 491 (Delhi).
Electrically operated vehicles including three wheeled electric vehicles would be classified under heading 8703 & taxable at 5%.
AAR, Telangana Versatile Auto Components (P.) Ltd., In re – [2023] 154 taxmann.com 480 (AAR – TELANGANA).
CBDT notifies procedure for filing Form 13 for lower/nil TDS certificate when payer details are unavailable.
Notification No. 02/2023, dated 27-9-2023.