CA Shivashish Karnani

CA Shivashish Karnani wrote a new post, Declaration cum Undertaking 3 years, 9 months ago

To XYZ,

GSTIN: 12345

We declare following for our Company / Firm / LLP / Proprietorship having GSTIN ____________________________

Case No.
Aggregate Turnover at PAN level
Tick wh […]

CA Shivashish Karnani wrote a new post, Customs & Foreign Trade Policy – Recent Developments 3 years, 9 months ago

1. Brief Introduction to Customs Duty
As per the ancient custom, a merchant entering a kingdom with his goods had to make a suitable gift to the King. In the course of time, this ‘custom’ was formalized into ‘Cu […]

CA Shivashish Karnani wrote a new post, No Stay from Arrest for GST Evasion 5 years, 6 months ago

No Stay from Arrest for GST Evasion | FIR registered under Indian Penal Code maintainable
Below are the relevant facts and observations from the case of Govind Enterprises (Criminal Misc. Writ Petition No. 7303 […]

CA Shivashish Karnani wrote a new post, Re-credit of GST Refund Claim Rejected through GSTR-3B | Gujarat High Court 5 years, 7 months ago

I am sharing with you all an important ruling of Gujarat High Court in the case of M/s GARDEN SILK MILLS LTD (R/Special Civil Application No. 7397 of 2018), in which the respondent revenue (proper officer) is di […]

CA Shivashish Karnani wrote a new post, Section 50 of GST Act | Interest on ‘Gross’ or ‘Net’ Tax Liability | Telangana High Court 5 years, 8 months ago

I am sharing with you all a synopsis on the very recent ruling of Hon’ble Telangana High Court on the issue of payment of interest on ‘Gross Tax Liability’ or ‘Net Tax Liability’ under the GST laws. You can do […]

CA Shivashish Karnani wrote a new post, ServiceTax/GST on Electricity Supply: Imp ruling by Calcutta HC 5 years, 8 months ago

ServiceTax/GST on Electricity Supply- an Analysis in the backdrop of recent ruling of Calcutta HC
Analysis of recent Hon’ble High Court of Calcutta judgment in the case of Srijan Realty (P) Ltd v. Commissioner o […]

CA Shivashish Karnani wrote a new post, Section 154 of Customs Act:Incorrect filing of Bill of Entry 5 years, 8 months ago

Section 154 of Customs Act:Incorrect filing of Bill of Entry:
I am sharing with you a brief synopsis of an important ruling by the two judges bench of Madras High Court in the case of M/s Symrise Pvt. Ltd. v. […]

CA Shivashish Karnani wrote a new post, synopsis of recent ruling of Hyderabad CESTAT Bench in the case of United Seamless Tubular (P) Ltd 5 years, 8 months ago

synopsis of recent ruling of Hyderabad CESTAT Bench in the case of United Seamless Tubular (P) Ltd:
I am sharing with all a brief synopsis of recent ruling of Hyderabad CESTAT Bench in the case of United S […]

CA Shivashish Karnani wrote a new post, New turnover threshold in GST for registration 5 years, 9 months ago

In this article, attempt has been made to enlist various thresholds (as amended from time to time) as prescribed under the GST law for normal registration in different States/UTs, thresholds for Composition […]

CA Shivashish Karnani wrote a new post, Hon’ble Supreme Court Ruling on Section 68 (Cash Credits) 5 years, 9 months ago

Hon’ble Supreme Court Ruling on Section 68 (Cash Credits)
Summary of Hon’ble Supreme Court ruling on Section 68 of Income Tax, 1961
Recently two judges’ bench of Hon’ble Supreme Court in the case of NRA Iron […]

CA Shivashish Karnani wrote a new post, Snippets of important High court rulings in GST 5 years, 9 months ago

Snippets of important High court rulings in GST:
M/s H M INDUSTRIAL PVT LTD
The supplier whose property is attached would be in a position to file objection to the effect that the property attached was or is […]

CA Shivashish Karnani wrote a new post, SC on ‘Non-appearance of Counsel’ as a ground for Adjournment for GST 5 years, 10 months ago

A Brief Analysis of Hon’ble Supreme Court ruling on ‘Non-appearance of Counsel’ as a ground for Adjournment W.R.T. to Goods and Services Tax Law
Recently Hon’ble Supreme Court in the case of RAM SIROMANI TRIPATH […]

CA Shivashish Karnani wrote a new post, A note on Foreign Jurisprudence on Concept of Composite Supply 5 years, 10 months ago

A note on Foreign Jurisprudence on Concept of Composite Supply (Section 2(30) of GST Act)
Foreign Jurisprudence on Concept of Composite Supply.As we may be aware that the Goods and Services Tax law contains in it […]

CA Shivashish Karnani wrote a new post, Back Office Support Services are Taxable and not Exports- Maharashtra AAR 6 years ago

Back Office Support Services are Taxable and not Exports- Maharashtra AAR
As per the GST AAR was given by AAR of Maharastra. The Back Office Support Services are Taxable and not Exports.
Facts:
Vservglobal […]

CA Shivashish Karnani wrote a new post, Exemption Notifications must be interpreted strictly 6 years, 3 months ago

Exemption Notifications must be interpreted strictly: The Supreme Court Constitution Bench Judgment

Gist:
Hon’ble Supreme Court of India (“SC”)- Constitution Bench of Five Judges in the case of Commis […]

CA Shivashish Karnani wrote a new post, Printing Contracts are ‘Services’ and not ‘Goods’- West Bengal AAR 6 years, 6 months ago

Printing Contracts are ‘Services’ and not ‘Goods’- West Bengal AAR
Facts in Hand:
Applicant (‘Photo Products Company Pvt. Ltd.’) is printing content supplied by the customers on photographic paper which is al […]

CA Shivashish Karnani wrote a new post, Valuation of supply between distinct or related persons: West Bengal AAR 6 years, 6 months ago

Valuation of supply between distinct or related persons: West Bengal AAR
Facts in Hand:
Applicant (‘GKB Lens Pvt. Ltd.’) is an importer and seller of Optical Lenses and Frames for Spectacles and Accessories, etc […]

CA Shivashish Karnani wrote a new post, Duty Free Shops supplies not Exports under GST- Delhi AAR ruling 6 years, 8 months ago

Duty Free Shops supplies not Exports under GST- Delhi AAR ruling:
Duty Free Shops supplies not Exports under GST.Though section 105 of CGST Act states that every proceeding before Authority for Advance Ruling […]

CA Shivashish Karnani wrote a new post, AAR ruling in case of ROD Retail Private Limited: 6 years, 8 months ago

AAR ruling in case of ROD Retail Private Limited:
Though section 105 of CGST Act states that every proceeding before Authority for Advance Ruling (AAR) shall be judicial proceedings, however, Rule 103 of CGST […]

CA Shivashish Karnani wrote a new post, Taxability of Legal Services under GST 6 years, 8 months ago

Taxability of Legal Services under GST (including registration provisions)
Meaning of ‘Legal Services’:
Definition: ‘Legal Services’ means any service provided in relation to advice, consultancy or assista […]

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CA Shivashish Karnani