Cases Covered: A.S. Motors Pvt. Ltd. v. Union of India Ors Citations: 1. Suresh Koshy George v. University of Kerala, 2. Russel v. Duke of Norfolk, 3. Keshav Mills Co Ltd. v. Union of India, 4. Ridge v. Baldwin, 5. P.D. Agrawal v. State
Case Covered: ALD Automotive Pvt. Ltd. Versus The Commercial Tax Officer Facts of the case: In this case a provision of Tamil Nadu VAT was challenged. It curtailed the input tax credit and put a condition on it. Section 19 having 20 sub sections. It
On Wednesday, the Lok Sabha overwhelmingly approved the 128th Constitution Amendment Bill, known as the Nari Shakti Vandan Adhiniyam. This historic legislation aims to reserve one-third of the seats in the Lok Sabha and State Assemblies for women. Concurrently, Home Minister Amit Shah declared that
GSTN is excited to announce that the geocoding feature for “Additional Place of Business” addresses is now fully operational in all States and Union Territories. This enhancement complements the geocoding feature introduced for the principal place of business, which has been in operation since February
Cases Covered: M/S SHIVBHOLA FILAMENTS PRIVATE LIMITED versus ASSISTANT COMMISSIONER CGST & ANR Facts of the Cases: The petitioner filed the refund application under the inverted rated supply. The petitioner received “Notice of Rejection of Application for Refund” dated 18.12.2020 (hereafter ‘Show Cause Notice’) in
Email security is a major concern in the digital age due to the increasing number of cyber threats and hackers targeting businesses. Businesses struggle to find effective software solutions that can protect their sensitive data and confidential information from being compromised. This leaves them vulnerable
Cases covered: M/s.Vadivel Pyro Works, VS The State Tax Officer Citations: Pinstar Automotive India Private Limited Vs. Additional Commissioner Facts of the cases: The audit of petitioner was conducted by the deptt. After that a notice was sent to the applicant. He asked for the
Cases covered: M/S FREQUENT LOGISTICS SERVICES PVT. LTD versus COMMISSIONER GOODS AND SERVICE TAX DEPARTMENT AND ORS Facts of the cases: A SCN was sent to the appellant for cancellation of their registration. The appellant didn’t appear for the hearing. Thus an order for the
Cases covered: The State of Karnataka Versus M/s Ecom Gill Coffee Trading Private Limited Citations: 1. M/s. Bhagadia Brothers Vs.Additional Commissioner of Commercial Taxes, 2. Madhav Steel Corporation Vs. State of Gujarat 3. Shreeji Impex Vs. State of Gujarat, 4. Bank Vs. Saraswati Abharansala 5.
The GSTR 2A was introduced in GST in 2018. Many taxpayers had the confusion whether they can take the ITC if not appearing in GSTR 2A. At that time a clarification was given by the department that it is only to facilitate. Lateron rule 36(IV)
