Background: Justice Shekhar B Saraf, in a ruling on the penalty under Section 129 of the Uttar Pradesh Goods and Service Tax Act, 2017, emphasized that while petitioners must demonstrate absence of tax evasion, the burden falls on the department to prove intentional tax evasion
Introduction: In a recent ruling by the West Bengal Authority for Advance Ruling (AAR), the GST exemption status for dredging services provided to the government was clarified. This ruling, issued in the case of In Re. Dredging and Desiltation Company (P.) (Ltd.), sheds light on
Background: Refund Claim: M/s. MPPKVV Co. Ltd. sought a refund of INR 3,83,67,782/- for the period between January 20, 1978, and January 07, 1991. Rejection and Appeals: The Assistant Commissioner rejected the refund on December 28, 2017. The Appellant filed a writ petition before the
Introduction: In the dynamic realm of real estate, ensuring transparency and protecting consumer interests are paramount. Real Estate Regulatory Authorities (RERAs) play a pivotal role in achieving these objectives. However, recent discussions have arisen regarding the applicability of Goods and Services Tax (GST) on RERAs,
Background: In a recent legal development, the Allahabad High Court has made a significant ruling in a case involving the e-commerce giant Flipkart. This ruling, delivered by Justices Saumitra Dayal Singh and Shiv Shanker Prasad, has drawn attention to the burden of proof in cases
Introduction Overview of the Case: Manmohan Krishna vs State of UP and Another Importance of Upholding Integrity of Legal System Misuse of Laws: A Growing Concern Rising Trend of Filing False Cases Need for Stricter Laws to Deter Misuse Court’s Ruling: Quashing False Cases and
