December, 2021 – Issue No. II

GST
Rule 108 prescribes that the appeal has to be filed electronically, but it nowhere prescribes that the same is to be filed only after impugned assessment order is uploaded on GSTN portal online. – Maharashtra High Court.
CUSTOMS
Anti-dumping duty imposed on imports of “Certain Flat rolled Products of Aluminium” from China PR for a period of 5 years.
DGFT

Applications are invited for import authorisation for Water Melon Seeds–Other (ITC(HS) 12077090) for the period from 01.01.2022 to 31.03.2022. The last date for submission of online applications is 13.12.2021.

COMPANIES ACT

Companies whose AGMs are due in the Year 2021 are allowed to conduct their AGMs on or before 30th June, 2022 through video conferencing (VC) or other audio visual means (OAVM) in accordance with the requirements laid down in Para 3 and Para 4 of the General Circular No. 20/2020 dated 05.05.2020.

Companies to conduct their EGMs through Video Conference VC) or Other Audio Visual Means (OAVM) or transact items through postal ballot up to 30th June, 2022 in accordance with framework provided in the previously issued Circulars.

The Indian Tax Advisors