Mandatory e-filing of Non-Preferential Certificate of Origin extended till 1st August 2022.
Trade Notice No. 04/2022-23
Kerala GST Dept. issues use manual for Kerala Flood Cess Annual Return.
File no. CT/10077/2019-GSTINFO1
VAT – Banks have first claim over subject property under provisions of SARFAESI Act & in such circumstances, States cannot claim preference over property for recovering VAT dues: HC
Khushboo Chandrakant Doshi vs. ACCT, [2022-TIOL-566-HC-AHM-VAT]
For imputing motives and drawing inference about want of good faith in any person, particularly statutory authority, something more than mere error or fault ought to exist.
2022-TIOL-44-SC-VAT
For delay in refund of IGST on export of goods, HC was in error in awarding interest
exceeding 6 per cent per annum.
Union of India v. Willowood Chemicals Pvt. Ltd. [2022] 137 taxmann.com 334 (SC)