Neeraj Kumar Rohila

Personal injury law is a detailed legal field that requires careful navigation, especially in the results of an accident. grasp the legal landscape, evidence requirements, and the role of expert representation is […]

Taxes are an inevitable part of life, but overpaying doesn’t have to be. With a clear understanding of allowances, deductions, and strategic planning, you can significantly reduce your tax liabilities and keep m […]

Using mobile payment applications on your smartphone to transfer and receive money might be a useful option. It enables migrants who work overseas to help their loved ones at home securely and economically. It […]

Studying MBBS in Georgia is a big step in your medical career. For many Indian students, Georgia has become an attractive destination due to its quality education, low fees, and friendly environment. However, […]

Countless individuals and businesses find themselves struggling under the weight of tax debt. The journey from financial distress to stability is fraught with challenges, yet understanding the implications and […]

Applying for a loan and preparing for it is a complicated task for most people. Before applying, it’s important to ask yourself questions like, “What is loan affordability?” and “Can you repay the loan on time?”  […]

In the fast-paced world of B2B marketing, few channels hold more game-changing yet untapped potential than cold email outreach. Directly reaching key decision-makers at target companies to spark meaningful […]

As experienced tax professionals who help businesses claim their R&D tax credits, we can confidently say that this incentive is often ignored by small and medium-sized enterprises. This is due to a common […]

The Kerala High Court emphasized that under Article 226 of the Constitution, the writ jurisdiction cannot be utilized to re-evaluate the evidence presented in a domestic inquiry conducted by disciplinary […]

SC verdict on PMLA on non scheduled Offences-
The Supreme Court has rejected the review petitions filed against its previous judgment, which ruled that proceedings under the Prevention of Money Laundering Act […]

Q-1 What is 43B(h)
Ans- 43B(h) refers to a section of the Indian Income Tax Act, introduced in the Finance Act of 2023. It aims to ensure timely payments to Micro and Small Enterprises (MSMEs).

In this […]

Refund of tax recovered from the recipient-
In a recent judgment the court has allowed the refund of amount recovered from the buyer. In this case the supplier defaulted in payment of tax. the deptt recovered the […]

Rectification may be misjudged with the rectification of returns. So first thing I would like to clarify is that here we are going to discuss about the rectification of orders already passed by the GST […]

Issue in jurisdiction in GST
Since the starting of GST the issue of proceedings by the authorities not assigned the TP is disputed. In many cases the courts are observing the relevant facts. In GST the cross […]

In this case rectification was allowed by the court. We have very strong jurisprudence related to the rectification in bona fide cases.
Case Details-
Start Engineers Pvt Ltd

Versus

Union of […]

When the courts allowed the rectification-
The scheme of GST always allowed the rectification in return. But in many cases the portal restricted it. But initial hiccups of GSTIN made it difficult. In many cases […]

No ITC reversal-
In a recent judgment the court has observed that the ITC shouldn’t be denied merely on fact that the registration of supplier is cancelled.

The contentions of the petitioner were rejected […]

When registrations are cancelled by the departments-
In many cases the department is cancelling the registrations of suppliers. There can be various stances when a registration can be cancelled.-

When the […]

1- Why an SCN is issued ?
The Show cause notice gets its power from the principles of natural justice. Although most of the statutes provide for its issuance. But even if it is not written in any statute, SCN is […]

Restaurant Penalised for Overcharging GST on Packaged Drinking Water
The Sambalpur District Consumer Court penalised a restaurant on VSS Marg in Sambalpur for charging GST on a packaged drinking water bottle, in […]