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.
Development Rights are leviable to GST – Telangana High Court
Development Rights are leviable to GST – Telangana High Court M/s. Prahitha Constructions Private Limited, WP No. 5493 of 2020 A. Limited contentions of the Petitioner 1. Transfer of Development Rights of land by the land owners to the petitioner by way of a Joint
Delhi High Court Rules on Customs Act Appeal Period Calculation
In a recent ruling, the Delhi High Court has clarified an important aspect regarding the calculation of time periods under Section 28(9) of the Customs Act. The bench comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja held that the period spent in the disposal of
Provisions of electoral bonds are unconstitutional- SC
In a recent development the honourable SC has held that electoral bonds are unconstitutional. The court also made some observations regarding section 182 of Companies Act. This section was amended to go away with the liability to disclose the name of donee. The corporates were
CA Shafaly GirdharwalCalcutta High Court Rules on Audit Report in PBL Transport Case
In a notable legal development, the Hon’ble Calcutta High Court delivered a significant judgment in the case of PBL Transport Corporation (P) (Ltd.) v. Assistant Commissioner (ST), Writ Petition No. 33477 of 2023 dated January 04, 2024. The court’s decision shed light on the
“Recent Income Tax Amendments and MSMEs: Implications”
Introduction: The Micro, Small, and Medium Enterprise (MSME) sector significantly contribute to India’s economic landscape. This article explores recent amendments to the Income Tax Act (ITA) related to MSMEs, focusing on key provisions and their implications. As per the Micro, Small and Medium Enterprise Act,
Res judicata not to apply in tax cases – HC
The Allahabad High Court ruled that the principle of res judicata does not apply across different assessment years in tax matters. However, it held that the tax department cannot change its stance for the same assessee across different assessment years without a marked change in
Supreme Court Invalidates Electoral Bond Scheme
Supreme Court Declares Electoral Bond Scheme Unconstitutional On February 15, the Supreme Court delivered its verdict on a series of petitions challenging the validity of the Electoral Bond scheme, which enables anonymous funding to political parties. Chief Justice D Y Chandrachud led a five-judge Constitution
“Contracts by Conduct: Insights from Supreme Court Decisions”
Introduction: In the realm of contract law, the traditional understanding has often been that agreements are formalized through written documents, signed and sealed by the involved parties. However, a notable principle has emerged from various Supreme Court rulings, shedding light on an alternative avenue through
“Supreme Court Affirms NCLT’s Recall Power: Key Analysis”
The Supreme Court, on February 12, noted that the Adjudicating Authority (AA), which is the National Company Law Tribunal (NCLT) under the Insolvency and Bankruptcy Code, 2016 (IBC), has the power to recall its order approving a resolution plan if the plan is not submitted
ITC can be claimed on invoices. HC dropped the notice
Details of the case In the case of M/s Surya Business Private limited Vs the State of Assam, it was held that tax paid by the TP but was not appearing in 2A shall not be disallowed. Citations Suncraft Energy Private Limited and another vs.
CA Shafaly GirdharwalAA can’t remind back the case to adjudicating authority- HC
Details of the case Pleading The present petition has been filed to assail the order dated 21.2.2023 passed by the Joint Director (CGST) (Appeals), Noida. “The operative portion of the order reads as below:- “10. In view of my above discussion & findings I, hereby
CA Shafaly GirdharwalNCLT Approval Impact on Service Tax Refund Appeal: CESTAT Chandigarh Ruling
In a significant decision, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chandigarh addressed the case of Ballarpur Industries Ltd. vs. CCE & ST, Panchkula. The tribunal ruled that once a resolution plan has been approved by the National Company Law Tribunal (NCLT), any