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Cancellation of registration when returns were filed set aside by the court (Pdf Attach)
Cases Covered: ASHISH GARG V/S ASSISTANT COMMISSIONER OF STATE GOODS AND SERVICE TAX Facts of the cases: It is the petitioner’s case that the respondent took no immediate steps to process the said application and the same remained pending for a considerable time. On 23.03.2020,
CA Shafaly GirdharwalSep 18, 2023Exempted by product is also liable for ITC reversal (Pdf Attach)
Cases Covered: THE STATE OF KARNATAKA VS M/S. M.K. AGRO TECH PVT. LTD. Citations: 1. Commissioner of Central Excise, Jaipur v. Mahavir Aluminum Ltd. 2. Ravi Prakash Refineries Private Ltd. v. State of Karnataka 3. Ravi Prakash Refineries Private Ltd. v. State of Karnataka Manufacturing
CA Shafaly GirdharwalSep 18, 2023Interest on loan given for eligibility of Credit card is not chargeable to tax
Cases Covered: Ramesh Kumar Patodia Vs. City Bank N.A. and Ors. Facts of the cases: The bank offered the loan to the petitioner. It was given due to his eligibility on the credit card. The loan was repayable in 12 equal installments. The bank charged
CA Shafaly GirdharwalSep 18, 2023Tax on online gaming big judgement and its after effects (Pdf Attach)
Latest update- GST council in it’s 50th Meeting changed the provisions related to the online gaming. New definition is inserted. The tax rate on online gaming will be 28%. This was to nullify the effect of the this judgement. The provisions are passed by the
CA Shafaly GirdharwalSep 18, 2023Petition in SC against the composition of GST appellate Tribunal (Pdf Attach)
Cases Covered: Madras tax bar VS Union of India Madras tax bar association has challenged the composition of GSTAT The Madras tax bar association challenged the constitutional validity of section 149 and 150 of FA 2023. These two sections amended section 109 and 110 of
Detention memo should be a speaking order (Pdf Attach)
Case Covered: Rateria Laminators Pvt. Ltd. vs Additional Commissioner Grade 2 Citation: 1. Bharti Airtel Ltd. vs. State of U.P. 2. Assistant Commissioner (ST) vs. Satyam Shivam Papers Pvt. Ltd. 3. Gobind Tobacco Manufacturing Co. vs. State of U.P Facts of the case Petitioner in
CA Shafaly GirdharwalSep 16, 20236 important questions about section 16(4) answered by the Court in case of Gobinda Construction
Case Covered: Gobinda Construction vs Union of India Citation: 1. Vinoy Viswam vs. Union of India & Ors 2. Modern Dental College and Research Centre & Ors. vs. State of Madhya Pradesh & Ors 3. K.T. Moopil Nair vs. State of Kerala 4. Adfert Technologies
CA Shafaly GirdharwalSep 16, 2023Cash cant be seized during search in GST (Pdf Attach)
Cases Covered STATE TAX OFFICER (IB) & ORS. VERSUS SHABU GEORGE & ANR. Facts of the cases : The writ is filed for the release of the cash that was seized from his premises in connection with an investigation done by the authorities under the
CA Shafaly GirdharwalSep 15, 2023Attachment should be done only when it is necessary for protection of revenue (Pdf Attach)
Cases Covered: REDAMANCY WORLD Versus ADDITIONAL DIRECTOR GENERAL Facts of the cases : The petitioner became aware that its bank account was directed to be frozen by an communication dated 29.04.2019 (Letter No.DGGI/GZU/INV/Gr-E/REDAMANCY/191/2018-19) from a letter dated 24.05.2019, issued by Canara Bank, sent in response
CA Shafaly GirdharwalSep 15, 2023State Benches of the Goods and Services Tax Appellate Tribunal constituted by Govt (Read Notification)
In compliance with the authority vested under subsection 4 of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and as a replacement for Ministry of Finance, Department of Revenue’s earlier notification S.O.3009(E) dated August 21, 2019, published in the
Animal feed and feed supplements constitute one class of products (Pdf Attach)
Cases Covered M/s Sree Durga Distributors vs State of Karnataka Facts of the cases : According to the appellant, dog feed and cat feed are the products which would fall in the category of animal feed under Entry 5. According to the appellant, Entry
CA Shafaly GirdharwalSep 15, 2023Exception for opportunity of being heard – Keshav Mills (Pdf Attach)
Cases Covered: THE KESHAV MILLS COMPANY LTD. & ANR VS UNION OF INDIA AND ORS Facts of the Cases: This is one of the historical cases related to the principle of natural justice. Every person should be given an opportunity of being heard. In this
CA Shafaly GirdharwalSep 14, 2023