SC on Subordination of Single Judge Benches to Division Benches
The Supreme Court (“SC”), on July 31, 2018, in the case of Roma Sonkar v. Madhya Pradesh State Public Service Commission & Ors., observed that the division bench of High Courts ought to consider appeals on merits by deciding on the correctness of the judgement of the single judge, instead of remitting the matter to the single judge. The SC held that a single judge bench is not subordinate to a division bench. It held that constituting a bench of multiple judges is done for the benefit of the litigants, in order to provide an additional layer of judicial screening.
CBIC Mandates Due Dates for Filing Monthly and Quarterly GST Returns
On the basis of the recommendations given by the Goods and Services Tax (“GST”) council, the Central Board of Excise and Custom (“CBIC”) has notified the due date for filing of monthly GST returns in the form GSTR-3B from, July 2018 to March 2019 by the 20th day of every month succeeding the month of assessment.
Further, the Government has notified the due date of filing quarterly GST returns in the form GSTR-1 for taxpayers having an annual aggregate turnover up to INR 1.5 crore. The final dates for submission for the periods of July-September 2018, October-December, 2018 and January-March, 2019 are October 31, 2018, January 31, 2019 and April 30, 2019 respectively.