Introduction The Goods and Services Tax (GST) has transformed India’s indirect tax landscape by replacing a multitude of taxes with a unified system. To ensure a smooth and effective implementation of GST, it is imperative to understand not just the GST Act but also the
Post credit to Advocate Bharat Raichandani Introduction Goods and Services Tax (GST) is a comprehensive indirect tax that has been a game-changer in the Indian tax landscape. It has simplified the taxation system by subsuming various indirect taxes and creating a unified tax regime. Under
The author can be reached at shaifaly.ca@gmail.com Cases Covered: Kedarnath Singh Vs State of Bihar The important case related to the sedition law in India. We have freedom of speech as a fundamental right under Article 19 of the Indian Constitution. Background- As per section
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The author can be reached at shaifaly.ca@gmail.com Cases Covered: M/S Om Prakash Kuldeep Kumar VS State Of U.P. And 2 Others Citations: M/s Karnataka Traders Vs. State of Gujrat Vijay Metal Vs. Deputy Commercial Tax Officer Facts of the cases: The petitioner is a
The author can be reached at shaifaly.ca@gmail.com Cases Covered: AMIT CHAKRABORTY VS STATE (NCT OF DELHI) Citations: 1. Pankaj Bansal Vs. Union of India & Ors 2. K.M. Abdulla Kunhi and B.L. Abdul Khader vs. Union of India and Others, 3. V. Senthil Balaji vs.
The author can be reached at shaifaly.ca@gmail.com Cases Covered: GLOBUS REAL INFRA PVT LTD VS ADDITIONAL COMMISSIONER, CGST APPEALS II Facts of the cases: On 18.11.2020, the petitioner filed a Refund Application under Section 54 of the CGST Act (ARN No. AA07112009694H) before the Assistant
The author can be reached at shaifaly.ca@gmail.com Cases Covered: Siby Thomas Vs M/s. Somany Ceramics Ltd Citations: Anita Malhotra v. Apparel Export Promotion Council & Anr Ashok Shewakramani & Ors. v. State of Andhra Pradesh & Anr S.P. Mani and Mohan Dairy v. Dr. Snehalatha
The author can be reached at shaifaly.ca@gmail.com Cases Covered: M/S Baghel Trading Co VS State Of U.P. And 2 Others Citations: Whirlpool Corporation vs. Registrar of Trademarks Mr.Chandar Jain vs. U.O.I. Through Secretary, Om Prakash Mishra vs. State of U.P. And others Facts of the
The Supreme Court, in a recent ruling, rejected a public interest litigation (PIL) challenging the validity of Charles Darwin’s Theory of Evolution and Albert Einstein’s renowned mass–energy equivalence equation (E=MC²). This PIL, filed by Raj Kumar, was brought before a bench presided over by
At present, the Income-Tax Department is grappling with approximately 3.5 million pending refund cases due to issues related to mismatched and unverified bank account details of taxpayers. CBDT Chairperson Nitin Gupta revealed that a dedicated call center has been established to reach out to these
