Expert Knowledge,
Straight from Practitioners.
Tax tips, legal guides, and financial advice written by the same verified CAs, Advocates, and Advisors you can consult on ConsultEase.
Supreme Court Sets Out Framework for High Courts to Supervise Expedient Resolution of Cases Involving MPs/MLAs
Simultaneously, the bench has issued the subsequent comprehensive directives for overseeing the expeditious resolution of pending cases: Chief Justices of High Courts shall initiate the registration of a suo motu case titled “In Re Designated Courts for MPs/MLAs” to oversee the prompt resolution of pending
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
The 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
Import / ExportAdvocating for SEZs to Sell Goods in the Domestic Market by Paying Duties on Inputs Forgone: GTRI’s Perspective
Currently, Special Economic Zones (SEZs) have the privilege of selling their products in the Domestic Tariff Area (DTA) by paying duties based on the finished goods they produce. The Global Trade Research Initiative (GTRI) has pointed out that the government already grants the option of
245 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.
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
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 GirdharwalSection 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
Section 32 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860
Section 31 of Bhartiya Nyay Sanhita on Text : Except murder, and offences against the State punishable with death, nothing is an offence which is done by a person who is compelled to do it by threats, which, at the time of doing it, reasonably
Supreme Court is contesting a High Court ruling that declined to establish a specific timeframe for the Governor’s approval of bills.
The Kerala Government has taken its case to the Supreme Court, challenging a High Court judgment that dismissed a Public Interest Litigation (PIL) brought by a lawyer. This PIL contested the actions of the Governor of Kerala, Arif Mohammed Khan, who was withholding bills passed
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 Girdharwal
GST LitigationTo the extent the Circular dated 11.11.2019 is contrary to the first proviso to Rule 36(4) of the Rules, it would remain unenforceable in law.
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: M/S Vivo Mobile India Private Ltd V/s Union Of India And 4 Others citations: Tata Teleservices Ltd. V CCE Suncraft Energy Private Limited and Anr. Vs The Assistant Commissioner, Union of India Vs Bharti Airtel Ltd
CA Shafaly Girdharwal