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an illicit relationship in a marriage cannot be based solely on imagination- Allahabad High court
In a recent judgment, the Allahabad High Court ruled that mere allegations of an illicit relationship in a marriage cannot be based solely on imagination; they must be explicitly stated. The Court, comprising Justice Saumitra Dayal Singh and Justice Shiv Shanker Prasad, granted a
Value 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 GirdharwalSupreme court postponed the PMLA hearings
In a batch of petitions challenging the various provisions of PMLA, SC adjourned the proceedings. Now the cases will be heard by the next bench. This decision was taken after two days of hearings. The government was repeatedly pressing for the adjournment. The court took
CA Shafaly GirdharwalThe timeline of refund u/s 54 is not mandatory- HC Download and read pdf
Time limit for filing the GST refund- (public_profile can be reached at shaifaly.ca@gmail.com) The GST law provides for the filing of refund. Section 54 of CGST act specifically covers the refund. Section 54 reads as- “(1) Any person claiming refund of any tax and interest,
CA Shafaly GirdharwalHC disallowed the petition to revise GST invoice
The invoice was issued under the wrong head. The petitioner requested to ask Railways to issue revised invoice. The petitioner is a partnership firm having its place of business at Sasaram within the State of Bihar. The partnership firm is engaged in the business of
CA Shafaly GirdharwalAll notices of 2017-18 issued in extended time period are time barred?
Flood of notices in GST- On sept 2023 we all saw a flood of notices for year 2017-18. A notification was issued on 5 th July 2022. Notification No. 13/2022-Central Tax. In this notification the due date under section 73 was extended.It read as- “(i)
CA Shafaly GirdharwalGST on Printing services and printed books- All updated rates, HSN, issues
Categorisation of various supplies related to Printing, selling of printed books, brochures and others- A lot of confusion is running in printing industry. The main reason for this Frequently change in provisions, ambiguity in classification and clarifications from CBIC adding into the confusion. In this
CA Shafaly GirdharwalGST council has no right for deciding the classification- High Court
Classification of flavoured milk- GST Council in its Minutes of Meeting dated 22nd December, 2018 classifying “flavoured milk” under HS Code No. 2202 reads as under:- The public_profile can be reached at Shaifaly.ca@gmail.com Lateron the case is filed against the AAR in case of Britannia
CA Shafaly Girdharwal
GST LitigationThe Legal Mandate for Proving NDPS Act Charges Isn’t Solely Dependent on Independent Witnesses
The recent Supreme Court ruling emphasized that the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) doesn’t mandate solely relying on an independent witness to establish charges. In a case involving possession of 54 kgs of poppy husk under Section 15 of the NDPS
GST LitigationThe Unusual Reasoning Behind the Supreme Court’s Decision to Refuse Bail for Manish Sisodia
Section 45 of the Prevention of Money Laundering Act (PMLA) poses a significant challenge by mandating the Court to conduct a preliminary review of the evidence to establish a prima facie case against the accused. In the case of Manish Sisodia, despite disproving many charges
GST LitigationThe department should issue tax intimation to the petitioner under Rule 142 (1A)
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: M/S. New Morning Star Travels Vs The Deputy Commissioner (ST) Facts of the cases: The challenge in the writ petition is to the order, dated 31.03.2022, which is a combined assessment order for tax, penalty and
CA Shafaly Girdharwal
GST ConsultancyGST ACTION POINTS FOR NOV 2023 RETURNS
GSTR 1 1. Sec 37(3) permits to report/correct any error or omission by 30th Nov. 2. Recommended to keep the compliance date as 11th Nov and not 30th Nov since the values reported after 11th would get reflected in 2B of the Next period it