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[Breaking] SC issued notice in SLP filed against judgment upheld section16(4)
Section 16(4) is pain for all taxpayers since the GST was introduced. A long litigation is in place. But there is a good news. The provision putting a time limit on taking credit after the November of the year end. Its validity was in challenge.
CA Shafaly Girdharwal[Breaking] Assessment order without a DIN is irregular and not illegal- SC
In a recent development the honourable SC has reversed the judgement of Delhi high court. It was held in case of BRANDIX MAURITIUS HOLDINGS LTD (The public_profile can be reached at shaifaly.ca@gmail.com) In this case the officer issued an assessment order. He didn’t mention the
CA Shafaly Girdharwal[Breaking] Notices issued in extended date stayed by court
We all made a hue and cry for the extension of dates for returns. But at that time the department was telling us about the discipline and that we should not wait for the last date to file the returns. The department issued some notifications
CA Shafaly Girdharwal[download judgment] HC allowed the clarification of returns with 3 important clarifications
Rectification allowed by Court- The petitioner is supplier of electronic parts. It is supplying good on “bill to – ship to” model to BAL. Invoices were issued and GST was paid. However, while filing GSTR-1 return, inadvertently, the name and address was wrongly entered. As
CA Shafaly Girdharwal
Contracts & DisputesUnderstanding Alimony: What You Need To Know
When people fall in love and get married, it’s often their hope that the union will last ’till death do them part.’ However, many things happen in between, and for one reason or the other, the union comes to a stuttering end. With this divorce
[Breaking-read order] Court allowed to edit the return where ITC was claimed in wrong head
Wrong ITC claimed Very common scenario in the initial period of GST. The ITC of CGST SGST , wrongly claimed in IGST. Very useful judgment for all those taxpayer who committed the same mistake. Here the court said that the Copy of the representation submitted
CA Shafaly GirdharwalAmazon wholesale India judgment on classification
The judgment of Delhi High Court in case of Amazon Wholesale- The classification is always a litigated subject. In a recent judgement by the Delhi High Court classification of some items of Amazon Wholesale was announced. Let us have a look at this judgment. Citations
CA Shafaly Girdharwal[Breaking] SC Upholds abrogation of Article 370, historical day for Bharat-11-12-2023
The honourable supreme court in its 476 pages judgments had upheld the abrogation of Article 370. On 5 August 2019, the President issued CO 272, the Constitution (Application to Jammu and Kashmir) Order 2019. By the CO, the President in exercise of powers under Article
CA Shafaly GirdharwalHow a penalty in GST reduced from 56 lac to Rs. 10,000
GST penalty reduced from Rs. 56 lac to Rs. 10,000 This is going to be an interesting read. In a judgement the court reduced the penalty of Rs. 56 lac (Approx) to Rs. 10,000. In this case the penalty u/s 122 was levied for not
CA Shafaly GirdharwalMistakes while filing DRC 03 can land you in trouble
Whenever we have a demand from he department we rush to make payment. DRC 03 is the form we use to make the voluntary payment. This may be after a notice and without any notice also. When the time to declare a liability via GSTR
CA Shafaly GirdharwalValue of services not to include the reimbursed amount
Case Covered- Citation Commissioner of Service Tax Vs Bhayana Builders (P) Ltd2 M/s Target Corporation India Pvt Ltd vs C.C.E. – Bangalore-II5 M/s Yutaka Auto Parts India Private Limited vs The Commissioner, Central Excise & Service Tax Commissionerate, Alwar6 . M/s Volkswagen India Pvt Ltd
CA Shafaly GirdharwalArticle 21 and 226, impacting citizens’ liberties
Indira Gandhi’s declaration of a National Emergency in 1975 suspended fundamental rights, notably Article 21 and 226, impacting citizens’ liberties. During that period, it wasn’t individuals facing trial but the courts themselves under scrutiny. While the Madhya Pradesh High Court found the suspension of rights