GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS
F Transport service used by manufacturer for transportation of finished goods from place of removal up to premises of purchaser is input service : Commissioner v. Ellora Time Ltd. (Guj) p. 344
F No provision making Government dues first charge on assets of assessee, bank as secured creditor has first charge to recover debt : State Bank of India v. Assistant CCE and Service Tax (All) p. 349
F Appellate Tribunal can by speaking order extend interim stay beyond total period of 365 days from date of grant of initial stay by speaking order on being satisfied delay not attributable to assessee : Commissioner v. Adani Gas Ltd. (Guj) p. 356
F Seizure of goods during pendency of stay application not arbitrary or mala fide in absence of stay order : Unitech International Ltd. v. Union of India (Guj) p. 360
F Courts need not interfere when Government changes economic or fiscal policy : Unitech International Ltd. v. Union of India (Guj) p. 360
F Appeal to Appellate Tribunal : Amount of pre-deposit reduced considering facts and circumstances of case : Addi Alloys P. Ltd. v. CCE (P&H) p. 383
F Reference on question of law not placed for consideration before Appellate Tribunal, dismissed : CCE v. Tibrevala Electronics Ltd. (AP) p. 386
F Renewal of licence of customs house agent issued under 2004 Regulations and continuation as customs house agent under 2013 Regulations automatic ; However, determination of security unavailable for any reasons, to be under new 2013 Regulations : International Cargo Agents v. Commissioner of Customs and Service Tax (Trib.-Bang) p. 334
F Where no wilful misstatement, suppression of facts or fraud, normal period of limitation alone available to Department for recovery of short-paid duty : CCE v. Mukerian Papers Ltd. (Trib.-Delhi) p. 388
F Where manufacturing process of two units inter-connected and not independent, clearances by two units to be clubbed for determining exemption : CCE v. Mukerian Papers Ltd. (Trib.-Delhi) p. 388
F Notifications :
Central Excise Act, 1944 : Notification under section 5A(1) : Exemption to goods donated or purchased out of cash donations for people affected by floods in Jammu and Kashmir p. 73
Concessional rate of duty on specified goods : Amendments p. 74
Customs Act, 1962 : Notification under section 14 : Exchange rate of foreign currency for import/export of goods with effect from January 2, 2015 p. 78
Exchange rate of foreign currency for import/export of goods with effect from December 19, 2014 p. 77
Exchange rate of foreign currency for import/export of goods with effect from January 16, 2015 p. 80
Notification under section 25(1) : Effective rates of basic duties for specified goods : Amendments p. 75
Exemption to goods imported for donation of people affected by floods in Jammu and Kashmir p. 72
Exemption to specific goods imported from Japan : Amendments p. 76
Customs Tariff Act, 1975 : Notification under section 9A(1) and (5) : Anti-dumping duty on import of clear float glass from China and Taiwan p. 65
Anti-dumping duty on import of sodium nitrite from China p. 6
In case of non compliance with the requirement of clause 41 it will be an offence and violation of the provisions of Listing Agreement. What are the implications in case of Non-compliance with the provisions of Listing Agreement:
PFA
The trade has represented that in the case of export of warehoused goods under Section 69 of the Customs Act, 1962, whenever there is involvement of two Custom Houses, lengthy procedures are being followed and it entails lengthy procedures of documentation
PFA
Author has compiled Specimen of Directors' Report, Corporate Social Responsibility Report and Form No. AOC-2 as per Companies Act, 2013 for ready reference of our readers, which can be used for Compilation of Annual Reports.
PFA
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