One of our client logistic operator picked goods from Destination on Sunday morning. The dealer generated Eway bill on Saturday night 9 PM. The validity of the eway bill is 24 hours. Due to vehicle service the driver moved the goods after service. The Eway bill validity expired. The GST officials verified on the way and imposed penalty two times of the tax dues. The delivery company also holiday on sunday. The operator paid the entire penalty. Can we file appeal for refund. Please let me know the any case reference in favour of assessee.
Regards
SR

For Assessment Year 2020-2021 one condonation application U/s. 119(2)(b) was submitted to CIT Exemption Kolkata on January 2022 on 25.01.2022 it has been ask to the assessee to establish the conditions mentioned CBDT Circular No 9/2015[F.No. 312/22/2015-OT] dated 09.06.2015 and by obeying the order reply for the same was convey to CIT and till date the department is silent from their side by knocking the door of Learned CIT it has been directed to the assessee that application cannot condoned as per law but in the circular no 9/2015 its clearly state this condition "No condonation application for claim of refund/loss shall be entertained beyond six years from the end of the assessment year for which such application/claim is made. This limit of six years shall be applicable to all authorities having powers to condone the delay as per the above prescribed monetary limits, including the Board. A condonation application should be disposed of within six months from the end of the month in which the application is received by the competent authority, as far as possible" and here the case is for the A.Y. 2020-2021 so hope assessee didn’t violate this point. Again there was a refund for Rs. 196980/- computed after 15% statutory accumulation and the assessee didn’t claim any interest on belated refund also as in the notification that point also clearly mentioned "No interest will be admissible on belated claim of refunds." Under this situation what step one professional may take for natural justice?
Please guide me.

i need to record a fund transfer entry from usd account to euro account
but i am getting following error:-
Transactions can have only one foreign currency at a time

Hi,

Can a cement dealer opt for presumptive taxation under section 44AD?

I am referring to below :

44AD (6) The provisions of this section, notwithstanding anything contained in the foregoing provisions, shall not apply to—

(i) a person carrying on profession as referred to in sub-section (1) of section 44AA;

(ii) a person earning income in the nature of commission or brokerage; or

(iii) a person carrying on any agency business.

This says 44AD is not applicable to agency business. Is cement dealer termed as agency business under income tax?

Regards,

Dear sir, Recently I have Download Traces offline Correction file From
Traces can any one Please help me Passward format to open the File

DEAR CACLUBINDIA MEMBERS,PLEASE REFER ME A BOOK ABOUT MSME BANK LOANS,HOW BANKS PROVIDE LOANS ,TYPES OF LOAN, AND HOW TO PREPARE FINANCIAL STATEMENT OF A MSME FOR LOAN PURPOSES....

Sir,
A Gst registered dealer what is the meaning of 360 taxpayers profile in gst act.

Dear experts
Can I make TDS liability payment of multiple sections like 194c, 194I, 194J, 194Q etc in a single challan or should I do payment separately section wise to avoid the error and confusion. Request you all experts put your comments on this issue.

If I will make payment on a single challan of multiple sections then which section will be selected in challan, because there's one section can select in one challan.
Thank you

I submit refund application, the tax officer was reject our application due the following discrepancies.

1. Adjusted turnover not included the services and export sales with IGST paid.

The Adjusted Turnover is calculated by us on the basis of clause (E) of sub-rule (4) of Rule 89 of GST, which clearly says that the:

“Adjusted Total Turnover” means the sum total of the value of- (a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services;

and (b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding- (i) the value of exempt supplies other than

zero-rated supplies; and (ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.’

please advise me how to resubmit the application with proper calculation

Dear Experts,

We are generating invoices less than Rs. 50,000 for one of our customers.

Goods against each invoice are transported to the transporter(railways) in separate vehicles. Say five cars carrying five different invoices are sent to the transporter in 1 single day.

However, they are transported from the railway track in one single consignment by the transporter. Goods against more than five invoices are clubbed together by the transporter in one railway rack for transportation.

Query:
1. Whether the supplier required to generate an e-way bill?
2. Whether the transporter will be required to generate an e-way bill?