TIOL-DDT 2970 · the untouched capture
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> <html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=26988"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2016.jpg" alt="DDT in Limca Book of Records - Third Time in a row" width="252" height="220" hspace="5" border="0" align="right" ></a></font><font color="#663399" size="3">TIOL-DDT 2970</font><br> 15 11 2016<br> Tuesday</strong></font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600">GST FAQ in regional languages </font></strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong> DG of Directorate General of Taxpayer Services had in a communication dated September 27, 2016 addressed to the Chief Commissioners of Central Excise/Service Tax mentioned - </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ For the benefit of departmental officers and members of trade and industry and public, CBEC has prepared the FAQs (Frequently Asked Questions) on GST, which was released by the Honourable Finance Minister on 21.9.2016. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ The FAQs on GST (available on CBEC website) has been widely appreciated. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ In order to ensure that the nature, features and provisions of the new tax measure namely GST is understood by people speaking different languages across the country,it is imperative that the FAQs on GST is made available in Hindi/ <strong>regional</strong> languages. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ It would be desirable to complete this exercise as soon as possible and in any case within a period of <strong>20 days</strong> from the receipt of this letter. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The eleven languages in which GST FAQ is to be made available are Hindi, Punjabi, Gujarati, Marathi, Malayalam, Kannada, Tamil, Telugu, Oriya, Bengali and Assamese. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It would be pertinent to note that GST FAQ is now available in Hindi, Gujarati and Malayalam. The <strong><em>authentic</em></strong> versions have been placed on the CBEC website. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Eighth Schedule to the Constitution of India lists 22 regional languages of India. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjA3NjY=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">F.No. DP/Press/16/2016</font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600"><a name="f1"></a>Extensions and amendments galore </font></strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>PURSUANT</strong> to the demonetisation of old 500 and 1000 notes, the Central government had notified that the following payments could also be made by the old notes which would not cease to be legal tender- </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) for making payments in Government hospitals for medical treatment and pharmacies in Government hospitals for buying medicines with doctor's prescription; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) at railway ticketing counters, ticket counters of Government or Public Sector Undertakings, buses and airline ticketing counters at airports for purchase of tickets; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) for purchases at consumer cooperative stores operated under authorisation of Central or State Governments <font color="#FF0000">and the customers shall provide their identity proof</font>; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(d) for purchase at milk booths operating under authorisation of the Central or State Governments; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(e) for purchase of petrol, diesel and gas at the stations operating under the authorisation of <font color="#FF0000">Public Sector Oil and Gas Marketing Companies</font>; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(f) for payments at crematoria and burial grounds; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(g) at international airports, for arriving and departing passengers, who possess specified bank notes, the value of which does not exceed five thousand rupees to exchange them for notes having legal tender character; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(h) for foreign tourists to exchange foreign currency or specified bank notes, the value of which does not exceed five thousand rupees to exchange them for notes having legal tender character. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) for making payments in all pharmacies on production of doctor's prescription and proof of identity; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(j) </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">for making payments on all toll plazas on the State and National Highways</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">; </font><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Omitted</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">; [by <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/rbi_act/Notification_S.O.%203445(E).htm" target="_blank"><strong>S.O. 3445(E)</strong></a> dated 11 November, 2016] </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(k) for payments on purchases LPG gas cylinders; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(l) for making payments to catering services on board, during travel by rail; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(m) for making payments for purchasing tickets for travel by suburban and metro rail services; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(n) for making payments for purchase of entry tickets for any monument maintained by the Archeological Survey of India. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(o) for making payments towards any fees, charges, taxes or penalties, payable to the Central or State Governments including Municipal and local bodies; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(p) for making payments towards utility charges including water and electricity <font color="#FF0000">which shall be restricted to individuals or households for payment of only arrears or current charges and no advance payments shall be allowed</font></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(q) for payments towards court fees. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">[Kindly note that the portions shown in red are the substitutions/amendments made.] </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Earlier, the date was extended to 14 November from 11 November. A Press Release was issued yesterday further extending the concession to 24 November. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So also, no toll would be charged on National Highways till the midnight of November 18, it was reported. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Also exchange limit of old notes has been enhanced to Rs 4,500/- and weekly limit of cash withdrawal enhanced to Rs 24,000/- </font></p> <font size="2"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/rbi_act/Notification_%20S.O.%203408(E).htm" target="_blank"><font face="Verdana, Arial, Helvetica, sans-serif"><strong>S.O. 3408 (E) dated November 8, 2016</strong></font></a> </font> <p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/rbi_act/Notification_S.O.%203416(E).htm" target="_blank">S.O. 3416(E) dated November 9, 2016</a></font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/rbi_act/Notification_%20S.O.%203429(E).htm" target="_blank"><strong>S.O.3429(E)., dated November 10, 2016</strong></a></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/rbi_act/Notification_S.O.%203445(E).htm" target="_blank"><strong>S.O. 3445 (E), dated November, 11, 2016</strong></a></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/rbi_act/Notification_S.O.%203447(E).htm" target="_blank"><strong>S.O. 3447 (E) Corrigendum dated November 13, 2016</strong></a></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/rbi_act/Notification_S.O.%203446(E).htm" target="_blank"><strong>S.O. 3446(E), dated November, 13, 2016</strong></a></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/rbi_act/Notification_S.O.%203448(E).htm" target="_blank"><strong>S.O. 3448(E), dated November, 14, 2016</strong></a></font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600"><a name="f2"></a>You are alive - proof, thereof</font></strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> may also be noted that - </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ Last date for submission of the annual life certificate for the government pensioners which is to be submitted in November every year has been extended up to <strong>January 15, 2017.</strong></font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Interestingly, January 15th is a <strong>Sunday. </strong></font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600"><a name="f3"></a>New Regional Office of DGFT at Vijayawada, Andhra Pradesh</font></strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong> new Regional Office of DGFT at Vijayawada, Andhra Pradesh is included in the Appendix - 1A of Foreign Trade Policy, 2015-20. Consequently the territorial jurisdiction of Regional Authority, Vishakhapatnam is re-allocated as whole of Andhra Pradesh excluding the districts which are under the jurisdiction of Regional Authority, Vijayawada. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjA3NjM=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Public Notice 43/2015-2020, Dated: November 11, 2016</font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600"><a name="f4"></a></font></strong></em></font><font color="#006600">DRI Show Cause Notices - Once Show Cause Notice culminated into an adjudication order, upheld by CESTAT, HC and Supreme Court, validity of Show Cause Notice cannot be questioned: High Court</font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN </strong>this interesting case, the Petitioner challenged the Show Cause Notice issued by DRI on the ground that the officers of DRI have no jurisdiction under Sec 28 of the Customs Act, 1962 to issue Show Cause Notice as held by the Delhi High Court in<em> Mangali Impex case. - </em><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTEzNDE2" target="_blank"><strong>2016-TIOL-877-HC-DEL-CUS</strong>.</a> However, they were a little late as, before filing the Wit Petition, their Show Cause Notice was already adjudicated, and the appeal filed was dismissed by the CESTAT, the HC and also the Supreme Court. Under these circumstances, the High Court dismissed the Writ Petition by applying the doctrine of merger and holding that <em>"the show cause notice has already culminated in an Order of adjudication and the order of adjudication has also been confirmed by the Tribunal, the High Court and the Supreme Court. The doctrine of merger has come into play and the show cause notice is not available any more for the petitioner to challenge"</em>. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=28613" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see breaking news for more details</font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600"><a name="f5"></a>Deficit Court fee - not yet paid </font></strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong> Commissioner, Directorate of Legal Affairs, CBEC informs that only a handful of payments (135 Nos) of Deficit Court fee have been remitted by the Commissionerates till date. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A list of appeals filed after 19/08/2014 till 13/04/2016 is enclosed and it is requested that payments of deficit court fee be expedited <font color="#990000">at least in cases which are still pending in the Supreme Court.</font></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Following points are also communicated - </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ Date of filing may be confirmed to identify the appeals in which deposit of deficit court fee is mandatory. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ The valuation taken for calculation of deficit court fee is only the duty portion of the revenue which is being contested in Supreme Court. Interest, penalty is kept out of its ambit as per guidelines. The fee is calculated as per schedule III in the Supreme Court notification dated 27.05.14. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ The Central agency section, Ministry of Law has verbally communicated that </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">deficit court fee of the pending appeals may be remitted beforehand to avert any adverse fallout in litigation</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ In case of any difference in between the registry & Commissionerate figures of deficit Court fee, the same may please be resolved by visiting the Central Agency Section or the Registry Section III, Supreme Court of India with the said paper book for explanation. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">+ Directorate of Legal affairs has procured a list of remittances (as on 29.06.2016) from Stock Holding Corporation of India by various Commissionerates which are <font color="#FF0000">lying unclaimed</font> against which no E-Court fee stamp has been drawn for deposit of deficit court fees. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Surprisingly, the amount that is being referred to is nearly Rupees Ten lakhs - Rs.9,74,000/- to be precise. </font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">How lackadaisical can one be? After all, it is public money! </font></em></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjA3NjU=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">F.No. 1080/45/DLA/2015-16/2459 dated November 8, 2016</font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f6"></a>PIL against demonetisation</font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SUPREME</STRONG> Court would today hear a batch of PILs seeking quashing of the government's decision to demonetise Rs 1,000 and Rs 500 currency notes on the grounds that it infringed citizens' right to life and trade among others.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The plea has sought either quashing of the notification or a direction to the Centre for grant of <em>"reasonable time frame"</em> to citizens to exchange the demonetised currency notes to avoid difficulties being faced by the people.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Centre has also filed a caveat in the registry saying it should be heard if the bench agrees to hear and pass orders on any such plea.</font></p> <p align="justify"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">In this melee, does GST take backstage? Only time will tell!</font></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until tomorrow with more <strong>DDT</strong></font></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Have a nice day.</strong></font></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to <a href="mailto:vijaywrite@tiol.in" target="_blank"><strong>vijaywrite@tiol.in</strong></a></font></p> </body> </html>