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Advocate Dinesh Verma

18 articles written by Advocate Dinesh Verma on ConsultEase.

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📋GST Litigation

Appellant is entitled to interest for the period from the date of deposit: RIBA Textiles

Appellant is entitled to interest for the period from the date of deposit: RIBA Textiles The Hon’ble Cestat Chandigarh Bench in the case of RIBA TEXTILE LTD. Vs. CCE & ST PANCHKULA, after examining various judgements of Hon’ble Supreme Court, High Courts and CESTAT and

Jan 22, 2020
📋GST Litigation

Draft appeal to appellate authority

STATEMENT OF FACTS 1) M/s —-, (hereinafter referred to as the Appellant) is filing the present appeal against the impugned Order-in-Original in Form GST DRC-07 issued vide Ref No.— ——- dated ——– the Learned Excise & Taxation Officer cum Proper Officer of State Tax, Copy

Apr 1, 2020
📋GST Litigation

Park Remission of duty and Warning to Commissioner

Case Covered: Park Nonwovens Pvt. Ltd. Versus CCE, Panchkula Read the full text of the case here. Introduction: The above cited case which was argued by me relates to remission of duty on final products,semi-finished goods and work-in-progress due to fire in the factory due

Apr 21, 2020
📋GST Litigation

CESTAT in the case of Shiv Om Paper Mills Pvt. Ltd. Versus Commissioner of C. EX.

Introduction In The Era of GST, there is a clause mentioned in the Act that “WRONG AVAIMENT Or UTILIZATION “of ITC will attract penal provision(Section 73 r/w Section 122). The same provisions were there in Central Excise Act. However, I have argued the case before

May 4, 2020
📋GST Litigation

remission of duty on work-in-progress and semi-finished goods due to fire broke out in the factory

Introduction: A case of remission of duty on work-in-progress and semi-finished goods due to fire broke out in the factory.2014 (308) E.L.T. 431 (Tri. – Del.) IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI   PARK NONWOVEN PVT. LTD. Versus COMMISSIONER OF C.EX., ROHTAK Final Order No.

May 4, 2020
📋Import / Export

Custom Bonding Warehousing and Provisional and Final Assessment in Custom

Warehousing / Bonded Movement Under Customs Act, 1962 And Provisional Assessment In This Article, We Will analyze various Provisions of Custom Laws in context to “Custom Bonded Warehousing, Warehousing/bonded movement under the Customs Act 1962, Provisional Assessment of duty, Claim of refund of customs duty,

May 21, 2020
Movable and Immovable PropertyGST Compliance

Movable and Immovable Property

Respected Members, The following is the Article on the taxability of Movable and Immovable property in the pre-GST Regime & Post GST Regime. In this article Hon’ble High Court category explains the meaning of movable and immovable property, also explained by the Hon’ble respective High

Jul 2, 2020
📋Contracts & Disputes

Principle of Natural Justice

Principle of Natural Justice Respected Member’s As we know that the basic motive of the principle of natural justice is to ensure fairness in social and economic activities of the people and also shields individual liberty against the arbitrary action. But what exactly are these

Jul 3, 2020
📋GST Compliance

Show Cause Notice Under GST Regime

Show Cause Notice Under GST Regime Demand and recovery can be initiated for short-levy, non-levy, short paid, non-paid, erroneous refund, wrong availment, and incorrect utilization of input tax credit. All demand and recovery proceedings under GST start with the issuance of a show-cause notice. But

Jul 9, 2020
📋GST Compliance

Service of Notice Under GST Regime

Service of Notice Under GST Regime “Service” means giving legally required notice to other parties that you have filed papers asking for a court order that may affect them. The court papers can only be delivered in a manner permitted by law, and proof of

Jul 10, 2020
📋GST Compliance

Search, Seizure, Inspection, and Arrest

Search, Seizure, Inspection, and Arrest Taxation is one of the most sources of revenue to the government. Our government has performed various methods to stop tax evasion but tax evasion is the major problem in India. The authority to levy tax is derived under Article

Jul 11, 2020
📋Income Tax Compliance

New TDS Return 01.07.2020

New TDS Return 01.07.2020 1. In the Income-tax Rules, 1962 in rule 31A, in sub-rule (4): As per the amendment under rule 31A (4) (viii) of the Income-tax Act, the word ‘not deducted’ now shall be inserted with ‘not deducted or deducted at a lower

Jul 14, 2020