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Deciphering RERA-GST: Real Estate and Taxation
Introduction: In the dynamic realm of real estate, ensuring transparency and protecting consumer interests are paramount. Real Estate Regulatory Authorities (RERAs) play a pivotal role in achieving these objectives. However, recent discussions have arisen regarding the applicability of Goods and Services Tax (GST) on RERAs,
“Curbing Legal Misuse: Allahabad High Court’s Landmark Ruling”
Introduction Overview of the Case: Manmohan Krishna vs State of UP and Another Importance of Upholding Integrity of Legal System Misuse of Laws: A Growing Concern Rising Trend of Filing False Cases Need for Stricter Laws to Deter Misuse Court’s Ruling: Quashing False Cases and
“Supreme Court’s Ruling: Clarifying Appeals Deadline”
Background: Refund Claim: M/s. MPPKVV Co. Ltd. sought a refund of INR 3,83,67,782/- for the period between January 20, 1978, and January 07, 1991. Rejection and Appeals: The Assistant Commissioner rejected the refund on December 28, 2017. The Appellant filed a writ petition before the
Typographical error in vehicle number- High court decision on penalty
Commentary on the case- In this judgment there was a typographical error in the vehicle number in E-way bill. The documents were cross checked at a check point and there was difference in vehicle number filled in the part B of the E-way bill and
CA Shafaly GirdharwalFeb 25, 2024Bhartiya Nyay Sanhita to apply from 1st July 2024
Bhartiya nyay sanhita was passed in parliament to replace Indian Penal code. Now the date of its applicability is also announced by the government. Home ministry issued a notification to appoint the date of its applicability. The decided date is 1st July 2024. The GST
CBIC issued procedure for amendment in Bill of entry [download pdf]
CBIC has issued a notification for the process of amendment in bill of entry. The procedure will be based on various amendments as per their nature. public_profile can be reached at shaifaly.ca@gmail.com Self approval- 5.1 Board vide Notification No. 36/2021-Customs (N.T.) dated 29.03.2021 notified that
CA Shafaly GirdharwalFeb 24, 2024New functionalities on GSTN portal from 24.02.2024
Few important functionalities were made available on the GSTN portal. As we all know GSTN portal has many issues. Seamless flow to move from one tab to another is missing. But to help the taxpayers some new functionalities are added. 1- Download GSTR 2A in
Benami Act will apply to past transactions where the property is “held” even after its applicability
Commentary- An important judgment where the Apex courts judgment was clarified so as to cover the past transactions in Benami The applicability of Benami Act was settled by the Apex court in case of “Ganpati Dealcom Private Limited”- (a.) Section 3(1) of 1988 Act is
CA Shafaly GirdharwalFeb 23, 2024A cost of Rs. 50,000 levied on conducting the search during moratorium period by the GST department
Brief summary of the case- CE Category- NCLAT interplay with GST public_profile can be reached at shaifaly.ca@gmail.com A cost of Rs. 50,000 was levied on the department for conducting search during the moratorium period. In this case the company was admitted to CIRP. After that
CA Shafaly GirdharwalFeb 23, 2024Duplicate proceedings for same period not allowed
Comment Duplicate proceedings for same period not allowed The proceedings were already in process. A summon was issued to the taxpayer. Court held that dual proceedings for the same period are not possible. The order was stayed by the court. Details of the case Pleading
CA Shafaly GirdharwalFeb 22, 2024GST on secondment of employees -SC judgment and instruction of CBIC
Comment The secondment of employees was treated as manpower supply by the honorable Supreme court. This was a very important judgment and after this the department started sending a lot of notices. Then the department issues instruction no. 5/2023(attached here). Details of the case
No need to file certified copy of appeal
Comment The appeal was filed online in this case. But the TP couldnt file the certified hard copy. The honourable court dropped the order rejecting the appeals declaring them time barred. It was clarified by the court that if the appeal is successfully filed on
CA Shafaly GirdharwalFeb 22, 2024