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GST - Neither SCN nor the order spell out the reasons for retrospective cancellation of registration, hence cannot be sustained: HCGST - Non-application of mind - If reply was unsatisfactory, details could have been sought - Record does not reflect that such exercise was done - Matter remitted: HCGST - Merely because a taxpayer has not filed returns for some period does not mean that registration is required to be cancelled with retrospective date also covering the period when returns were filed and taxpayer was compliant: HCGST - Petitioner's reply, although terse, is not taken into account while passing assessment orders - Petitioner put on terms, another opportunity provided: HCUnveil One Nation; One Debt Code; One Compliance Rule for Centre & StatesChina moves WTO against US tax subsidies for EVs & renewable energyMore on non-doms - The UK Spring Budget 2024 (See TII Edit)Notorious history-sheeter Mukhtar Ansari succumbs to cardiac arrest in UP jailTraining Program for Cambodian civil servants commences at MussoorieNY imposes USD 15 congestion taxCBIC revises tariff value of edible oils, gold & silver45 killed as bus races into ravine in South AfricaCBIC directs all Customs offices to remain open on Saturday & SundayBankman-Fried jailed for 25 yrs in FTX scamI-T- Once the citizen deposits the tax upon coming to know of his liability, it cannot be said that he has deliberately or willfully evaded the depositing of tax and interest in terms of Section 234A can be waived: HCHouthis attack continues in Red Sea; US military shoots down 4 dronesI-T- Secured creditor has priority charge over secured asset, over claims of I-T Department & other Departments; any excess amount recovered by Secured Creditor from auction of secured asset, over & above the dues payable to it, are to be remitted to the Departments: HCFederal Govt hands out USD 60 mn to rebuild collapsed bridge in BaltimoreI-T - Receipts of sale of scrap being part & parcel of activity and being proximate thereto would also be within ambit of gains derived from industrial undertaking for purpose of computing deduction u/s 80-IB: HCCanadian School Boards sue social media titans for 4 bn Canadian dollar in damagesI-T - Once assssee on year of reversal has paid taxes on excess provision and similar feature appeared in earlier years and assesee had payments for liquidated damages on delay of deliverables, no adverse inference can be drawn: HCFormer IPS officer Sanjiv Bhatt jailed for 20 yrs for planting drugs to frame lawyerST - Software development service & IT-enabled service provided by assessee was exempt from tax during relevant period, by virtue of CBEC's Notification & Circular; demands raised for such period not sustainable: CESTATUN says Households waste across world is now at least one billion meals a dayCus - Order rejecting exporter's request for conversion of Shipping Bills on grounds that the same has been made by exporter beyond period of three months from date of Let Export Order in terms of CBEC Circular No. 36/2010-Cus : CESTATIndia, China hold fresh dialogue for complete disengagement on Western borders: MEACus - No Cess is payable when Basic Customs Duty is found to be Nil: CESTATThakur says India is prepared for 2036 OlympicsCX - As per settled law, a right acquired as result of a statutory provision, cannot be taken away retrospectively unless said statutory provision so provides or by necessary implication has such effect: CESTAT
 
Business Reform Action Plan: AP tops in implementation

By TIOL News Service

NEW DELHI, APRIL 11, 2017: THE Department of Industrial Policy and Promotion (DIPP), Ministry of Commerce and Industry, had circulated to all States/Union Territories in October 2015, a 340 point Business Reform Action Plan (BRAP) with an objective to increase transparency and efficiency of various Government regulatory functions and services for business in India. Data for assessment of Implementation of Business Reforms was collected from States/UTs on the BRAP portal http://eodb.dipp.gov.in. The portal, among the first of its kind globally, allowed States and UTs to submit evidence of implemented reforms. At least 32 States and UTs submitted evidence of implementation of 7,124 reforms. These submissions were reviewed by the World Bank team and validated by DIPP's team to study whether they met the objectives of the BRAP. The portal allowed collaborative dialogue between DIPP and the States/UTs to analyze the evidence submitted. The results of the assessment demonstrate that States/UTs have increasingly risen to address the challenge of making it easier to do business. The national implementation average stands at 48.93%, which is significantly higher than the previous year's national average of 32%. The table below demonstrates the progress made by States and their implementation score:

2016 Rank

State

Score (%)

2015 Rank

1.

ANDHRA PRADESH

98.78

2

1.

TELANGANA

98.78

13

3.

GUJARAT

98.21

1

4.

CHHATTISGARH

97.32

4

5.

MADHYA PRADESH

97.01

5

6

HARYANA

96.95

14

7.

JHARKHAND

96.57

3

8.

RAJASTHAN

96.43

6

9.

UTTARAKHAND

96.13

23

10.

MAHARASHTRA

92.86

8

11.

ODISHA

92.73

7

12.

PUNJAB

91.07

16

13.

KARNATAKA

88.39

9

14.

UTTAR PRADESH

84.52

10

15.

WEST BENGAL

84.23

11

16.

BIHAR

75.82

21

17.

HIMACHAL PRADESH

65.48

17

18.

TAMIL NADU

62.80

12

19.

DELHI

47.62

15

20.

KERALA

26.97

18

21.

GOA

18.15

19

22.

TRIPURA

16.67

26

23.

DAMAN & DIU

14.58

-

24.

ASSAM

14.29

22

25.

DADRA & NAGAR HAVELI

1.79

-

26.

PUDUCHERRY

1.49

20

26.

NAGALAND

1.49

31

28.

MANIPUR

1.19

-

29.

MIZORAM

0.89

28

30.

SIKKIM

0.60

27

31.

ARUNACHAL PRADESH

0.30

32

31.

JAMMU & KASHMIR

0.30

29

31.

CHANDIGARH

0.30

24

31.

MEGHALAYA

0.30

30

31.

ANDAMAN & NICOBAR ISLANDS

0.30

25

31.

LAKSHADWEEP

0.30

-

The result of the Assessment of Implementation of Business Reforms 2015-16 by States/UTs was released on October 31, 2016. The Assessment studies the extent to which States/UTs have implemented DIPP's 340-point BRAP, covering the period July 1, 2015 to June 30, 2016. The BRAP includes recommendations for reforms on 58 regulatory processes, policies, practices and procedures spread across 10 reform areas, that is, access to information and transparency enablers; single window; environmental registration enablers; obtaining electricity connection; availability of land; construction permit enablers; inspection reform enablers; labour regulation enablers; online tax and return filing and commercial dispute resolution enablers spanning the lifecycle of a typical business.

The status of implementation of the said BRAP was reviewed by World Bank team and validated by DIPP based on the submissions made by States/UTs.

This information was given by the Commerce and Industry Minister, Ms Nirmala Sitharaman, in a written reply in Lok Sabha yesterday.


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