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SC decided to not to proceed with SLP due to threshold of 2 cr in Income tax matter
Considering the minimal notice provided and the relatively low tax amount in question, we are disinclined to adjudicate the current special leave petition. This stance aligns with Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes, Department of Revenue,
ITC cant be denied for a technical error in return (pdf Attach)
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: M/S BODAL CHEMICALS LTD. Versus UNION OF INDIA Citation: M/s. Vishnu Aroma Pouching Pvt. Ltd. Vs. The Union of India Facts of the cases: “(A) That Your Lordships may be pleased to issue a Writ of
GST DRC01B shall be issued before recovery proceedings
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: Caterpillar India Private Limited V/s Assistant Commissioner, Office Facts of the cases: The petitioner has now filed this writ petition challenging the recovery notice dated 13.09.2023. The challenge to the impugned recovery notice is primarily on
Rectification of GSTR 1 allowed by the court after time barred
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: Varshan Enterprises Vs Office of the GST Council Citation Mafatlal Industries Limited v. Union of India Pentacle Plant Machineries Private Limited v. Office of the GST Council, New Delhi and others Commissioner of CGST & Central
Two factor authentication in E way bill where AATO is 20 Cr or more
The GST E-Way Bill System has issued an important update dated November 6, 2023. Starting from November 20, 2023, taxpayers with an Annual Aggregate Turnover (AATO) of Rs 20 Crore and above are required to implement Two-Factor Authentication (2FA). To ensure smooth management of E-Way
Section 21 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860
Section 21 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860 on TexT: Nothing is an offence which is done by a child above seven years of age and under twelve, who has not attained sufficient maturity of understanding to judge
Section 24 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860
Section 24 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860 on Text: In cases where an act done is not an offence unless done with a particular knowledge or intent, a person who does the act in a state of
Section 25 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860
Section 25 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860 On Text: Nothing which is not intended to cause death, or grievous hurt, and which is not known by the doer to be likely to cause death or grievous hurt,
Section 23 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860
Section 23 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860 on text: Nothing is an offence which is done by a person who, at the time of doing it, is, by reason of intoxication, incapable of knowing the nature of
DGGI Exposes Fraudulent ITC Claims Syndicate Involving 102 Firms, Worth Rs 275 Crore
GST authorities have uncovered a syndicate engaged in the illicit transfer of input tax credit (ITC) worth Rs 275 crore through 102 fraudulent businesses. According to an official statement from the Ministry of Finance, the officers of the Directorate General of Goods and Services
Court rejected the AIMS plea that a handicap person cant do MBBS
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: BAMBHANIYA SAGAR VASHARAMBHAI Vs UNION OF INDIA & OR Facts of the cases: In pursuance to the order passed by this Court, a report was filed by the All India Institute of Medical Science dated 02.09.2023
Fuel provided free of cost by recipient will be included in the value
The public_profile can be reached at shaifaly.ca@gmail.com Cases Covered: M/s Shree Jeet Transport Vs UNION OF INDIA Citations: State of Karnataka v. M.K. Agro Tech Private Limited,. Partington v. Attorney General Rajasthan Rajya Sahakari Spg. & Ginning Mills Federation Ltd. v. CIT State Bank of



