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Section 34 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860
Section 34 of Bhartiya Nyay Sanhita on Text : Nothing is an offence which is done in the exercise of the right of private defence. Correspondence Section 95 of The Penal Code On text : we are same as above Difference of IPC and Bhartiya
GST LitigationExtended meaning of governmental authority was adopted by the court
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: COMMISSIONER, CUSTOMS CENTRAL EXCISE AND SERVICE TAX V/s M/S SHAPOORJI PALLONJI AND COMPANY PVT. LTD Citations: Barun Kumar & Ors. vs. State of Jharkhand & Ors Bihar State Electricity Board vs. Pulak Enterprises & Ors ONGC
CA Shafaly GirdharwalNov 9, 2023
GST LitigationOpportunity of being heard is right of taxpayer even if they chose no for it
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: M/S Brijesh Kumar Singh V/s State Of U.P Citations: Bharat Mint & Allied Chemicals Vs. Commissioner Commerical Tax & 2 Or Hitech Sweet Water Technologies Pvt. Ltd. Vs. State of Gujarat, Facts of the cases: Solitary
CA Shafaly GirdharwalNov 9, 2023Whether online gaming is an actionable claim?
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: NXGN SPORTS INTERACTIVE PRIVATE LIMITED Vs UNION OF INDIA citation: Varun Gumber vs. Union Territory of Chandigarh and Others Chandresh Sankhla vs State of Rajasthan and Others Facts of the cases: Perusal of the show cause
CA Shafaly GirdharwalNov 9, 2023
ITC for purchase from Non existent seller cant be recovered in case of a composition dealer
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: M/S Rama Brick Field Vs Additional Commissioner Grade-2 And 2 Others Facts of the cases: Purchase of coal was made from Rohit Coal Traders for which tax invoice was issued in which CGST and SGST was
CA Shafaly GirdharwalNov 9, 2023The Bombay High Court nullifies the FAO order issued two years after the DRP directive concerning Vodafone Idea.
The proceedings stem from Vodafone Idea’s Return of Income (ROI) for the Assessment Year 2016–2017, which initially reflected a loss. Seeking a refund of prepaid taxes amounting to Rs. 1128.47 crore, encompassing tax deductions at source and advance tax, the petitioner filed this claim. The
Supreme Court Validates IBC Provisions for Personal Guarantors, Rejects Interpretation of Adjudicatory Role in Section 97
In a landmark ruling, the Supreme Court, on Thursday, November 9, affirmed the constitutionality of the Insolvency and Bankruptcy Code (IBC) provisions pertaining to the Insolvency Resolution of Personal Guarantors, which were introduced through amendments in 2019. The Court’s judgment maintains that these provisions (Section
More than 115 million PAN cards have been rendered inactive due to the failure to meet the Aadhaar-linking deadline,
The process of linking Aadhaar with PAN cards is now automated for new PAN card applicants during the initial application phase. It is obligatory for individuals who received their PAN on or before July 1, 2017, to link their PAN with Aadhaar. According to a
Amendment of GSTIN in the Bill of Entry Post Out of Charge (OOC) Status
On November 7, 2023, the Directorate General of Systems and Data Management, Central Board of Indirect Taxes and Customs (CBIC), issued Advisory No. 27/2023. This advisory introduces a significant change: customs officers now have the authority to modify the GSTIN for a Bill of Entry
Authorization for search will be general and not the every item
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: VELAYUDHAN GOLD LLP Vs INTELLIGENCE OFFICER Facts of the cases: Intelligence Officer, Intelligence Unit of the State Goods and Services Tax Department Kerala, Kottarakkara, conducted a search at the business premises of M/s Sobhana Jewellery, Main
CA Shafaly GirdharwalNov 9, 2023245 petitions disposed of for time barred appeals by Orrissa High court
Orissa HC takes note of the recent notification no.53/2023- Central Tax ( ‘ Amnesty Scheme’ for the time barred appeals) and sets aside the orders under challenge in a batch of writ petiitions, remanding the cases back to the commissioner ( appeals) for denovo consideration.
Section 35 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860
Section 35 of Bhartiya Nyay Sanhita on Text : . Every person has a right, subject to the restrictions contained in section 37, to defend— (a) his own body, and the body of any other person, against any offence affecting the human body; (b)