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AAP leader Swati Maliwal files FIR; alleges being kicked and slapped in CM’s official residence in CM’s presenceCus - Revenue appeal - Monetary limit - For the purposes of determining threshold limit, it would only be the duty element which would be taken into account and the same could not be clubbed with penalty and redemption fine: HCUsing modern tools face of King Tut’s grandfather, richest man of his time, recreatedST - Refund - Judgment is binding upon the sub-ordinate authority, more particularly, when the same is not stayed by the higher authority inspite of the fact that the judgment is pending before the Apex Court for adjudication: HCFrench Police shoots down armed man trying to burn synagogueST - SCN is issued without disclosing the facts as to what type of services is rendered by petitioner for which service tax was leviable - Entire basis of SCN is frustrated: HCGST - Reply filed is a detailed one with supporting documents, therefore, observation of proper officer that the reply is incomplete and unsatisfactory ex facie shows that he has not applied his mind - Matter remitted: HCGST - Notified Area Authority, Vapi cannot be considered as 'local authority' or 'Governmental Authority' - Benefit of 12/2017-CTR unavailable: HCGST - Language used in both the SCN and impugned order is identical - Adjudication process would be robbed of meaning unless the authority undertaking adjudication acts in an objective manner without predetermining the issues: HCGST - Participation in exhibition abroad - Services received outside India is taxable at the hand of the receiver of services, who is a registered person in taxable territory: HCCus - Penalty of Rs.51 crores - Facts are so gross to the effect that petitioners are involved in smuggling of 4886.206 kgs gold allegedly from March 2013 to May 2019 - Petitions not entertained - Petitioners at liberty to approach appellate authority: HCYouth dies in Noida police custody; Entire chowki staff suspendedCus - Exclusion from levy of anti-dumping duty upon users of Metcoke in the manner provided in Notification 69/2000-Cus - Central Government is entitled to grant exemption: HCNCB nabs Nigerians & Brazilian in cocaine & drugs racket in ChennaiCus - No interference can be made while exercising writ jurisdiction as it would be in the domain of Central Government to decide as to whether the anti-dumping duty should be continued in public interest: HCApple neutered USD 1.8 bn worth fake transactions on its App Store last yearGST - E-Way Bill was not present in the vehicle - Violation is only a technical one - Tax and penalty paid to be refunded: HCHouthis reiterate intent to target all ships heading for IsraelGST - Refund denied on the ground that petitioner did not pay interest with regard to reversal of ITC - As no SCN was issued proposing such denial, order quashed and matter remanded: HCXi, Putin to cooperate against hostile AmericaI-T- No final orders imposing penalty should be passed till appeal of assessee is decided by CIT : HCUS House passes Bill to compel Biden to ship weapons to IsraelI-T - Not following binding decision of High Court on identical facts by Tribunal is mistake apparent on record : HCIndia sets up two tank-repair facilities in Ladakh near LACI-T- If payment is made for purchase of agricultural produce to cultivator, grower or producers then no disallowance shall be made u/s. 40A(3) of Act : ITATEx-serviceman nabbed for alleged swindling people by swapping ATM cardsI-T-Additions on account of unexplained bank deposits are not tenable where amount in question is money saved by assessee throughout her career: ITATAdhir Ranjan says ‘I do not trust Mamata’Arunachal cops bust sex racket; 21 including govt employees arrestedNSSO reveals joblessness on decline in urban IndiaI-T-An expenditure cannot be disallowed where it has not been claimed at the first instance while determining the taxable income : ITAT

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IGST on Supply of Goods from SEZ to DTA - GST & SEZ Perspective


Is IGST on imports not GST under the IGST Act

This issue is relevant only if IGST on imports and IGST on interstate supplies are to be treated differently. The moot point is whether import IGST is a levy separate from IGST levied under the iGST Act. The 101st Constitutional Amendment clearly deems all imports to be supplies in the course of inter-State trade. If so, the issue would not survive.

05/04/2022

 

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