News Update

Cus - Export of non-basmati rice - Notification 20/2023 insofar as it denies the benefit of the transitional arrangement as contained in para-1.05 of the FTP 2023, is bad in law: HCCus - Refund of SAD - 102/2007-Cus - Areca Nut and Supari are one and the same - Objections with regard to name, nature and status of importer or buyers or the end use of goods purchased by them etc. are extraneous: HCCX - Interest on Refund - Since wrong order annexed by petitioner in paper book, Bench is unable to proceed further - Petition is dismissed with liberty to file a fresh one: HCGST - No E-way bill - When petitioner imports machinery and after Customs clearance, transports same to his own factory, it cannot be said that such a transportation would fall within the definition of term 'supply' - Penalty imposable under second limb of s.129(1)(a): HCGST - Fix responsibility on officers who allowed BG to lapse - Petitioner not justified in not renewing BG - Cost of Rs.15 lacs imposed, to be paid to PM Cares Fund: HCGST - Since the parties agree that petition can be disposed of on the basis of records available before Appellate Authority, petitioner is directed to enclose all documents filed before Appellate Authority in a compilation, in form of a paper book: HCWrong RoadST - Whether any service is used for personal consumption or not is certainly question of fact and being question of fact, no substantial question of law arises: HCGovt proposes to amend Geographical Indication of Goods Rules; Draft issued for feedbackST - If what has been paid as tax is without authority of law, Revenue should refund the same - Denial of credit would result in the whole exercise being tax neutral: HCWarehousing Authority notifies several agri goods to be stored in only registered warehousesST - Even if the petitioner may have a case on merits, it is best left to be decided by the Appellate Authority under the hierarchy prescribed under the FA, 1994: HCUS FDA okays Eli Lilly Alzheimer’s drugGST - Petitioner challenges jurisdiction of assessing officer - Petitioner is entitled to file an appeal u/s 107 by availing an alternate efficacious remedy: HCFive from Telangana killed in car accident on Pune-Solapur HighwayGST - Existence of an alternative remedy is a material consideration but not a bar to the exercise of jurisdiction: HCHush money case against Donald Trump - Sentencing deferred to Sept 18GST - It is open to a trader to take goods by whichever route he opts, unless the law otherwise requires, destination point being intact: HCDeadly hurricane Beryl smashes properties in JamaicaGST - Conclusion that taxable person is providing a service to supplier while taking the benefit of a discount by facilitating an increase in the volume of sales of such supplier is ex facie erroneous and contrary to the fundamental tenets of GST law: HCIsrael claims 900 militants killed in Rafah since May monthGST - Order expressly records that personal hearing notice was returned with endorsement 'no such person at address' - Since petitioner has shifted to a new premises, it is just and necessary to provide an opportunity to contest demand: HC116 die in stampede at UP ’Satsang’I-T- Application for revision of order dismissed in limine on grounds of delay; case remanded for re-consideration: HCWe are deepening economic ties with India, says US officialI-T- As per Section 119(2)(b), power to condone applications relate to claims for amount exceeding Rs 50 lakhs are to be considered by CBDT; however it is impermissible for CBDT to pass order on merits: HC8 Dutch engineers build world’s longest bicycle - 180 feet, 11 inchesI-T- Additions framed u/s 68 for unexplained income & u/s 69 for unexplained expenditure not tenable where complete transactional details are furnished & not doubted: HCRailways earns Rs 14798 Crore from Freight loading in June monthI-T- Delay in filing ITR is per se insufficient reason to estimate assessee's profit @15% on turnover, more so where audited financial report is filed in timely manner: ITATMoD inks MoU to set up testing facilities in Unmanned Aerial System in TN Defence Industrial CorridorI-T- For invoking section 69A, assessee should be found to be owner of any money, bullion, jewellery or other valuable article & which is not recorded in the books of account: ITATGovt proposes Guidelines for ethical approach to Coal MiningI-T- TDS credit can be allowed based on AIS, where details pertaining to TDS, advance tax & other payments are reflected in Form 26AS: ITATVaishnaw to inaugurate Global IndiaAI Summit 2024I-T- Lending money with the primary intention of earning interest can be considered a business activity, but nature and manner of lending, as well as the frequency, should be taken into account: ITAT
 
e-Way Bill - It was low-generation day for all States except for Karnataka & Gujarat

By TIOL News Service

NEW DELHI, APRIL 02, 2018: FOR the implementation of e-Way Bill system the Govt has proven that it was much better prepared this time. As per the data released by the Revenue Secretary, Dr Hashmukh Adhia, said that till 2 pm today, about 2.05 lakh e-Way bills were generated. Though in all cases the second day was a dull day as compared to the first day but for Karnataka and Gujarat it was a busy day. For Karnataka the number jumped from above 29000 to 47000 on second day and for Gujarat it moved from above 37K to 41K on the second day.

A total of 11,18,292 taxpayers have registered on e-Way Bill Portal till date. Further 20,057 transporters have enrolled themselves on the e-Way Bill Portal.

To assist and answer queries of taxpayers and transporters, the Central helpdesk of GST has made special arrangements with 100 agents exclusively dedicated to answer queries related to e-way bills. Separately, state tax authorities have started helpdesk in local language, details of which are available on the GST portal. Central as well as State Tax Authorities have declared Nodal Officers for e-way bills. Detailed FAQs are kept on the portal for the guidance of the users.

E-way Bill can be generated through various modes like Web (Online), Android App, SMS, using Bulk Upload Tool and API based site to site integration etc. Consolidated e-way Bill can be generated by transporters for vehicle carrying multiple consignments.

Transporters can create multiple Sub-Users and allocate roles to them. This way large transporters can declare their various offices as sub-users.

There is a provision for cancellation of e-way Bill within 24 hours by the person who has generated the e-way Bill. The recipient can also reject the e-way Bill within validity period of e-way bill or 72 hours of generation of the e-way bill by the consignor whichever is earlier.

State-wise breakup of e-Way Bills generated 

Number of e-Way Bills Generated

 

01-04-2018

02-04-2018 (till 2PM)

State Name

No. of EWBs

No. of EWBs

JAMMU AND KASMIR

384

268

HIMACHAL PRADESH

2838

1716

PUNJAB

9342

2028

CHANDIGARH

1319

1000

UTTARAKHAND

6622

3016

HARYANA

21131

14985

DELHI

15376

11731

RAJASTHAN

20937

10822

UTTAR PRADESH

16891

8471

BIHAR

1598

697

SIKKIM

14

79

ARUNACHAL PRADESH

5

15

NAGALAND

14

13

MANIPUR

6

0

MIZORAM

0

7

TRIPURA

36

15

MEGHALAYA

689

445

ASSAM

1433

956

WEST BENGAL

8834

5207

JHARKHAND

3539

1488

ORISSA

2619

1265

CHHATTISGARH

2864

1490

MADHYA PRADESH

5971

2573

GUJARAT

37646

40966

DAMAN AND DIU

2420

1326

DADAR AND NAGAR HAVELI

4079

1303

MAHARASTRA

32828

22823

KARNATAKA

29558

47185

GOA

298

311

LAKSHADWEEP

0

0

KERALA

2611

1329

TAMIL NADU

13944

13381

PONDICHERRY

731

671

ANDAMAN AND NICOBAR

2

0

TELENGANA

6475

3838

ANDHRA PRADESH

6430

3143

 

259484

204563


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