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New GST Return to work on 'upload, lock & pay' basis; NIL returns through SMS GST Registration - Part B of REG-26 not filled - Do it before Aug 31GST Council approves proposed amendments in laws; No interest to be paid if ITC is reversed on failure to make payment within 180 days + exemption to IT services in case of Related Parties + to define expression 'renting of immovable property' + extends exemption upto Sept 2019 on outward transportation by air or sea + RCM to apply on DSA services to banks or NBFCsGST Council reduces tax rates on as many as 87 items + 5% IGST on Pool price of imported urea by Govt + exemption from CESS to coal rejects + water supplied for public purposes + 5% tax rate on marine enginesGST Council takes slew of decisions to reduce tax rates & simplify compliance normsGST Council to meet again on Aug 4, 2018 + to focus on issues relating to only MSME Sector + also to discuss possible sops for digital paymentsGSTN to link all tolls & nakkas through RAFD for smooth movement of goods + SOP to be issued to overcome e-Way Bill related penalty + Migration window without interest to remain open till Aug-endGST Council hikes exemption limit from Rs 10 lakhs to Rs 20 lakhs in States like HP, Uttaranchal, Assam, Arunachal & two more + also allows multiple registration within a State if taxpayer wishes so + simplifies cancellation of registrationGST - Council decides to make it quarterly return but monthly payment upto Rs 5 Crore turnover - Relief for 93% taxpayers + approves 10% of turnover or upto Rs 5 lakh worth of services by Composition dealers + suspends RCM upto September 2019GST Council decides 28% tax to apply only on actual hotel tariff of Rs 7500 rather than declared tariffGST Council grants relief to textile sector - ITC refund to be granted but after July 27, 2018GST Council exempts many items such as statutes of god, rakhi, brooms & many others + tax rate on handloom items lowered from 12% to 5% + rate on ethanol down to 5% + many items moved from 28% to 18% slabGST Council approves New two-page GSTR + facility of revision of GSTR + quarterly return for composition dealers but monthly tax payment + exemption to sanitary napkins + 5% tax rate on shoes up to Rs 1000 + many items like TV upto 25 inch + Fridge & other electronic items from 28% to 18% slab + powers to share IGST and CESS collected before 5 yearsGST - CBIC Chairman asks officers to liquidate pendency relating to Budgetary Support SchemeI-T - Re-opening sought u/s 147 by new incumbent AO towards an issue cannot be said to be 'mere change of opinion' when, such issue was not touched upon by earlier AO: HCRailways tool to tell you chances of confirmation of waitlisted ticketsGST Council's 28th meeting takes off with long agenda list; likely to continue till 4 PMBRICS Summit - Nadda reiterates TB to be off India's map by 2025Chennai DRI recalls containers heading for Dubai, to seize Red Sanders log worth Rs 5.6 CroreI-T - Process of packaging can be considered as manufacturing activity if it is a complicated technical process: ITATAverage income of Agri households - Punjab & Haryana top tally as per last surveyNo-trust motion moved by Opposition against Govt falls on the floorCX - Credit taken but not utilized till reversal - Mere taking of CENVAT credit facilities would not compel assessee to pay interest as well as penalty: CESTATDRI seizes FICN worth Rs 47700 in Rs 500 & Rs 1000 denominations, brought from Nepal; One person arrested
Untitled Document

THE CONSTITUTION (THIRTIETH AMENDMENT) ACT, 1972

Statement of Objects and Reasons appended to the Constitution (Thirtieth Amendment) Bill, 1972 which was enacted as the Constitution (Thirtieth Amendment) Act, 1973

STATEMENT OF OBJECTS AND REASONS

This Bill seeks to give effect to the recommendations of the Law Commission of India in its Forty-fourth and Forty-fifth Reports on Civil Appeals to the Supreme Court on certificate of fitness. At present an appeal lies to the Supreme Court, inter alia, on a certificate given by a High Court that the amount or the value of the subject-matter of dispute is not less than twenty thousand rupees or that the judgment, decree or final order involves, directly or indirectly, some claim or question respecting property of the like amount. The valuation cannot be the rational yardstick for a right to appeal. An important question of law can arise even in suits of small value and the test of valuation results in cases without merit going up to the Supreme Court. The Law Commission recommended that clauses (a) and (b) of article 133(1) of the Constitution should be omitted and that an appeal should lie to the Supreme Court only if the High Court certifies that the case involves a substantial question of law of general importance and that in the opinion of the High Court the said question needs to be decided by the Supreme Court. The amendment of the article accordingly would curtail the number of appeals which are filed in the Supreme Court merely on the valuation test being satisfied, without any merit in them. The Bill seeks to achieve this object.

(H R Gokhale)

Dated: May 08, 1972

THE CONSTITUTION (THIRTIETH AMENDMENT) ACT, 1972

Dated: February 22, 1973

An Act further to amend the Constitution of India.

BE it enacted by Parliament the Twenty-third Year of the Republic of India as follows:-

1. Short title and commencement:-

(1) This Act may be called the Constitution (Thirtieth Amendment) Act, 1972.

(2) It shall come into force on such date_665 as the Central Government may, by notification in the Official Gazette, appoint.

2. Amendment of article 133:-

In article 133 of the Constitution, for clause (1), the following clause shall be substituted, namely:-

"(1) An appeal shall lie to the Supreme Court from any judgment, decree or final order in a civil proceeding of a High Court in the territory of India if the High Court certifies-

(a) that the case involves a substantial question of law of general importance; and

(b) that in the opinion of the High Court the said question needs to be decided by the Supreme Court.".

3. Special provision as to pending proceedings, etc:-

(1) Nothing in this Act shall affect-

(a) any appeal under sub-clause (a) or sub-clause (b) or sub-clause (c) of clause (1) of article 133 of the Constitution which immediately before the commencement of this Act was pending before the Supreme Court; or

(b) any appeal preferred on or after the commencement of this Act against any judgement, decree or final order in a civil proceeding of a High Court by virtue of a certificate given by the High Court before the commencement of this Act under sub-clause (a) or sub-clause (b) or sub-clause (c) of clause (1) of article 133. and every such appeal may be heard and disposed of or, as the case may be, entertained, heard and disposed of by the Supreme Court as if this Act had not been passed.

(2) Subject to the provisions of sub-section (1), no appeal shall lie to the Supreme Court under clause (1) of article 133 of the Constitution from any judgment, decree or final order arising out of a suit or other civil proceeding which was instituted or commenced in any court before the commencement of this Act unless such appeal satisfies the provisions of that clause as amended by this Act.

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