Microprocessors and memory modules are excluded from Chip Import Monitoring System (CHIMS).
Policy Circular No. 40/2015-2022, dated 27-06-2022.
Transfer of business by way of merger of two GST registration on same PAN is not exempted.
AAR Maharashtra Crystal Crop Protection Ltd. In re – [2022] 139 taxmann.com 242 (AAR-Maharashtra).
Levy of Compensation cess is extended upto 31 March 2026.
Notification No. 1/2022, dated 24-06-2022.
No Advance Ruling can be sought to determine GST rate after receipt of SCN from department.
Saisanket Enterprise v. AAR, Commissioner Commercial Tax, MP – [2022] 139 taxmann.com 470 (Madhya Pradesh).
GST – Vires of section 16(4) challenged – Petitioner also submits that they are deprived of remedy u/s 112 as Tribunal has not been constituted – staying the order would mean staying 16(4) which the court would restrain from doing.
Manollamna Vs. UOI, 2022-TIOL-879-HC-PATNA-GST.
SCNs cannot be stifled to legitimise evasion of Customs duty on technical grounds that the officer from DRI were incompetent to issue notices and were not officers of Customs. If the provisions as stood during the period in dispute are not produced for the attention of the Court, the Courts may, by oversight end up giving ratio which are not consistent with the provisions as in force.
NC Alexander v. C.C., 2022-TIOL-870-HC-MAD-CUS.