GST Litigation: What It Means and How Businesses Can Handle GST Disputes
Learn what GST litigation means, why GST disputes happen, common GST notices, appeal-related issues, and how expert guidance can help businesses respond correctly.
Gujarat HC in the case of ABB India Limited Versus Union of India
Case Covered: ABB India Limited Versus Union of India Facts of the case: The subject matter of challenge in the main matter is the notice, issued by the authority, under Section 129(3) of the Act i.e. Form GST-MOV-07 as well as the order passed by
GST LitigationNon-obstante clause, How to interpret?
What is a non-obstante clause? A non-obstante clause is generally appended to a section with a view to give the enacting part of the section, in case of conflict, an overriding effect over the provision in the same or other Act mentioned in the non-obstante
CA Shafaly GirdharwalDelhi HC in the case of M/s Kanak Exports Versus Union of India
Case Covered: M/s Kanak Exports Versus Union of India Facts of the case: This petition has been filed by the petitioner challenging the order dated 28.12.2017 passed by the respondent no.3 holding the petitioner as ineligible for receiving any benefit under the ‘Duty-Free Credit Entitlement’
Dress Code for the Advocates during appearance through videoconferencing or otherwise.
HIGH COURT OF DELHI, NEW DELHI No. R-342/RG/DHC/2020 Dated: 25.05.2020 CIRCULAR Subject: Dress Code for the Advocates during appearance through videoconferencing or otherwise. In order to further contain the spread of COVID-19, it is hereby notified that till further orders, while appearing before this High
Bombay HC in the case of Pr. Commissioner of Income Tax Versus M/s. JSW Steel Ltd.
Case Covered: Pr. Commissioner of Income Tax Versus M/s. JSW Steel Ltd. Facts of the case: The present appeal under Section 260A of the Income Tax Act, 1961 takes exception to the order dated 28.09.2016 passed by the Income Tax Appellate Tribunal, ‘J’ Bench, Mumbai
Prashanti Medical Services & Research Foundation
A plea based on equity or/and hardship is not legally sustainable and the constitutional validity of taxing provisions cannot be struck down on such reasoning: Supreme Court In Prashanti Medical Services & Research Foundation Union of India, a writ petition was filed challenging:- The constitutional
Gujarat HC in the case of Synergy Fertichem Pvt. Ltd. Versus State of Gujarat
Case Covered: Synergy Fertichem Pvt. Ltd. Versus State of Gujarat Facts of the case: Since the issues raised in all the captioned writ applications are the same, those were heard analogously and are being disposed of by this common judgment and order. We have been
Rajasthan HC in the case of M/s Jvs Foods Private Limited Versus Union Of India
Case Covered: M/s Jvs Foods Private Limited Versus Union Of India Facts of the case: The matter is listed on the basis of a memo for urgent hearing. Heard learned Counsel for the respective parties through Video Conferencing. Defects, as pointed out by the Registry,
Rajasthan HC in the case of Chambal Fertilisers And Chemicals Limited Versus Union Of India
Case Covered: Chambal Fertilisers And Chemicals Limited Versus Union Of India Facts of the case: The petitioner has challenged the constitutional validity of Section 96(2) of the Rajasthan Goods and Service Tax Act, 2017 (for short, ‘the RGST Act’) and Section 96 of the Central
Retrospective amendment in transitional provisions: Whats up next
Retrospective amendment in transitional provisions, Notification no. 43/2020 Tradition, of changing what is not suitable for the revenue. Following the suit, provisions related to transitional ITC are changed. Needless to say, retrospectively. After numerous decisions in favor of taxpayers. The retrospective amendment in transitional provisions
CA Shafaly GirdharwalSupreme Court on Doctrine of Frustration and Force majure
The important ruling related to Doctrine of Frustration and Force majure Supreme court ruling quite relevant for the current time. We are already exploring the applicability of force majure over the contracts due to corona. Indian contract Act provides for the Doctrine of Frustration and Force majure.
CA Shafaly GirdharwalSouth East Asia marine constructions Ltd. (Seamec Ltd.) Versus Oil India Limited : SC 2020
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 673 OF 2012 SOUTH EAST ASIA MARINE …APPELLANT ENGINEERING AND CONSTRUCTIONS LTD. (SEAMEC LTD.) VERSUS OIL INDIA LIMITED …RESPONDENT With CIVIL APPEAL NO. 900 OF 2012 OIL INDIA LIMITED …APPELLANT VERSUS SOUTH