Judgement

The Uttar Pradesh AAR held that the HSN code for paper Honeycomb Sheet and Paper Edge Protector is 48089000.

Paper Honeycomb Sheet and Paper Edge Protector Fall Under HSN Code 48089000: AAR

The Uttar Pradesh AAR rejected the application, stating that as per Section 95(a) of the CGST Act, 2017, only suppliers can seek advance rulings under GST, not recipients.

Only Suppliers of Goods/Services are Eligible to Seek Advance Rulings, Not Recipient: UP AAR Rules

GST Advance Ruling under section 95 of the CGST Act and observed that the application seeking advance ruling can only be filed by the supplier of goods/services.

Receiver of Goods or Services Cannot File GST Advance Ruling Application: AAR Clarifies

News

The Tax Audit and Income Tax Return (ITR) filing due dates remain unchanged in these cases. Taxpayers and professionals must complete filings within the prescribed deadlines. Read the detailed update here.

Tax Audit and ITR Due date not extended in this case: Know More

HC quashes prosecution under Section 276C(2) after entire self-assessment tax was paid, holding that mere delay without wilful intent cannot constitute evasion.

High Court Quashes Prosecution under Section 276C(2) after Payment of Entire Self-Assessment Tax

SC holds that appointments made from a valid waiting list beyond advertised vacancies were permissible under Rule 12 of the Subordinate Civil Courts Ministerial Establishment Rules.

Supreme Court: Termination of Class IV Staff for Excess Appointments Set Aside

Supreme Court: Termination of Class IV Employees for Excess Appointments Unjustified

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