K K Sharma, Member, Central Board of Excise & Customs (Retd.) Responding to a reference, seeking clarity on the leviability of integrated goods and services… Read More »High Seas Sales under GST law – was clarification really required?
R K Hasija, Advocate
R K Hasija, Advocate The issue with regard to refund of Education Cess and Secondary & Higher Education Cess (SHE Cess) under area based exemption… Read More »Refund of Education CESS and SHE CESS under area based notifications – controversy revisited.
R.K.Hasija, Advocate It is widely understood that normally major tax changes are done onlyduring annual budgetary exercise. Does the myth stands burst? On 17thJuly, 2015,… Read More »IS IT A MINI BUDGET OR A STEP TOWARDS GST?
R.K.Hasija, Advocate In taxing statutes, in case of delayed payment of taxes/ duties, provisions have been made for recovery of interest in addition to the… Read More »Inequity in the provisions relating to interest
K K Sharma, Member, Central Board of Excise & Customs (Retd.) ANY goods imported into India are chargeable to duties of Customs u/s 12 of the… Read More »Customs Circular No. 46/2017 needs immediate burial
R K Hasija, Advocate LITIGANTS engage Advocates to represent them before various Courts/ Legal Forums for the reason that most of the litigants do not… Read More »Can a litigant change his counsel?
H.S.Sharma, Consultant, GSTaxperts Notification Nos. 49 and 50/2003-CE dated 10.06.2003 grant exemption from the whole of the duty of excise or additional duty of excise… Read More »Misuse of Notification Nos. 49 & 50/2003-CX by the manufacturers located in Uttarakhand and Himachal Pradesh.
R.K.Hasija, Advocate During investigations against corporate entities, statements of various persons are recorded. Investigations may result into issue of show cause notices demanding excise duty… Read More »Penalty on co-noticees
