CBIC increases validity of e-scrips from one year to two years.
Notification No. 79/2022 – Customs (N.T.) dated 15-09-2022.
Clarification regarding requirement of AGMARK Certification for import of food products.
Instruction No. 23/2022 dated 09-09-2022.
CBIC notifies Customs (Import of Goods at concessional Rate of Duty or for Specified End Use) Rules, 2022.
Notification No. 74/2022 – Customs (N.T) dated 09-09-2022.
CBIC issues guidelines for filing/revising TRAN – 1/ TRAN – 2.
Circular No. 180/12/2022 – GST dated 09-09-2022.
Providing transportation service to employees could not be said to be ‘input service’, thus, credit of service tax paid on transport of employees to factory was rightly denied.
Solar Industries India Ltd. v. Commissioner, Central Excise, Customs and Service tax, Nagpur – ii – [2022] 142 taxmann.com 160 (SC).
State is a secured creditor for tax purpose under GVAT Act; Section 53 of IBC does not override section 48 of GVAT Act.
State Tax Officer v. Rainbow Papers Ltd. – [2022] 142 taxmann.com 157 (SC).