Advocate Pradeep Kumar

In this presentation, vexed issue as to whether GST Paid on Medical/Health Insurance cover in respect of all employees (including employees drawing salary more than Rs.21,000/-) is allowable as ITC in view of the […]

TATA CONSULTANCY SERVICES LIMITED VS. CYRUS INVESTMENTS PVT LTD AND ORS CIVIL APPEAL NO.440 441 OF 2020 

The following are some of the important highlights of the judgment rendered by the Hon’ble Supreme Court […]

The onus to Pay Fresh Tax or Increase in Rate of GST in Supply of Goods or Services
 

In day-to-day life, invariably Agreements are entered into with the Principal who is Government or Government Department […]

Whether Service Tax Payable On Constructed Area Falling To The Share of Land-Owner Under Joint Development Agreement?
It is very common in the Real Estate Industry, the land-owner does not the wherewithal for c […]

Services Provided By Director (Foreign National, NRI & Indian Citizen As Wholetime, Non-Execute, Nominee, And Independent Under Companies Act, 2013, And Its Taxability Under GST.
In this article, an attempt has […]

Principle Governing Attachment of Property Under Section 83 CGST Act, 2017
Section 83 of Central Goods & Services Act, 2017 (hereinafter called CGST Act) says that Commissioner is of the opinion that any procee […]

Taxability of Service of Club-Association Under GST Law?
 In this article, an attempt has been made to deal with the vexed issue of levy of GST on various transactions entered into between the Club or […]

Summons, Cross-Examination, And Arrest, Under CGST Act, 2017
As a prelude to initiation of action under Section 69 of Goods & Service Tax, 2017 (hereinafter called CGST Act) for the arrest of wrong-doer, there […]

Inspection, Search and Seizure- Legal Safeguards
I have written an Article on Section 67 CGST Act on the issue of ” Inspection, Search and Seizure ” it’s meaning,  scope, and jurisdiction. It also deals with […]

Taxability of Plots Under GST
As per Section 9 of the CGST Act, GST shall be payable on the supply of goods or supply or both. Section 2(52) defines goods to mean as “every kind of moveable property”. Section 2(1 […]

Article on Royalty Part-II
Be it contended that since the Goods in respect of which patents were used High Sea sales  (Falling in Schedule III (Purchased from one country and sold to another country without […]

Administrative Authority/Body Also To Record Reasons
1: The Supreme Court recognized a sort of demarcation between administrative orders and quasi-judicial orders but with the passage of time the distinction […]

The Section of IPC and Respective Punishment

S.NO
SECTION
DESCRIPTION OF SECTION
PUNISHMENT

1
107
Abetment
same punishment which is there for the offense

2
120-A
Criminal […]

Retrospective Withdrawal of Export Benefits –Permissible?
The Delhi High Court in Indian Aluminium Co. Ltd. v. UOI, 1983 (12) ELT 349, held that it is not open to the Board of Central Excise and Customs in its a […]

Section 10(1)(a) IGST Act –Place of Supply
In the present Article, I am raising a very interesting issue about the place of supply of goods as envisaged under Section 10(1)(a) of IGST Act. Practically, in all s […]

Delay In Adjudication of SCN
Under many corporate laws and also erstwhile Central Excise Act, Service Tax law, Customs Act, Foreign Trade( Development & Regulation )Act, there is no time limit prescribed under […]

Critical Issues of GST
This presentation is on the Critical Issues of GST. It is drafted by Advocate PK Mittal. This presentation covers the various issues in GST and various judgements in this […]

Quasi-Judicial Authorities Must Record Reasons While Passing Order
1: Siemens Engineering and Manufacturing Co. of India Ltd. v. The Union of India MANU/SC/0211/1976: AIR 1976 SC 1785, the SC held that it is far […]

New Ground of Facts And Law

 In Devangere Cotton Mills Vs. CCE 2006(198) ELT 482 SC, SC held that Tribunal is not right in refusing new ground only on the ground that the ground was not raised earlier. 
T […]

Basic Principle of Appeal

 Right of Appeal not inherent right but to be regulated as per Law. CCE. Vs. SAIL 2010(10) SCC 744. 
An appeal can be filed even when duty/tax has been paid without a mark of p […]