Carbonated Beverage with Fruit Juice classifiable under TI 2202 99 20 of Customs Tariff for levy of IGST.
Commissioner of Customs (Prev.) v. Anutham Exim (P.) Ltd. – [2023] 150 taxmann.com 512 (SC).
GSTN issues new advisory on filing of declaration in Annexure V by GTA opting to pay tax under forward charge.
GSTN Update dated 31-5-2023.
Assets of a person falling u/s 122(1A) of CGST Act can be attached only by Commissioner who exercises jurisdiction in respect of said taxable person. Formation of opinion by Commissioner u/s 83 of CGST Act should be based on credible material having live link with formation of opinion.
Sidhivinayak Chemtech (P.) Ltd. v. PC, CGST – [2023] 150 taxmann.com 481 (Delhi).
CBIC issues Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards.
Instruction No. 02/2023 – GST, dated 26-5-2023.
Section 80G provisional approval is effective from AY relevant to previous year in which application is made: CBDT
G.S.R. 399 (E), dated 30-5-2023.
AO cannot make additions based upon inflated stock shown in stock statement submitted to bank.
SRI Chitta Ranjan Bera v. ITO – [2023] 150 taxmann.com 277 (Calcutta).
Canada Supreme Court upholds invoking GAAR in a case where taxpayer circumvented a SAAR which denied loss carryovers.
Deans Knight Income Corporation v. His Majesty the King – [2023] 150 taxmann.com 508 (SCC).
CBDT amends Rule 45/46A and Form 35 to enable filing of appeal before JCIT(A).
Notification No. 32/2023, dated 29-5-2023.
CBDT notifies e-Appeals Scheme, 2023; implements functioning of JCIT(A).
Notification No. 33/2023, dated 29-5-2023.
Provisions related to transfer of cases continue to exist even after introduction of faceless assessment scheme.
Sanjay Gandhi Memorial Trust v. CIT (Exemption) – [2023] 150 taxmann.com 459 (Delhi).