PK Mittal
BCom Delhi university 1975
LLB Delhi University 1978
FCS Fellow Member of ICSI 1992
1982 to 1992 as CS in Corporate
Head Legal Apollo Tyres Ltd 1986 to 1992
1993 onwards Advocate in Delhi High Court CESTAT NCLT = Practcising Indirect Tax and Corporate laws 1993 to till date.
Written more than 100 Article on Company Law and Corporate laws Indirect Tax
Speaker on Indirect Tax Co Law and IBC in various Seminars Workshop organised by ICAI ICSI and ICMA and other organisations
Convenor Core Group on GST of ICSI
Recipient of “Service” Defined
The term ‘recipient’ is not defined in the IGST Act. However, sub-section (24) of Section 2 of the IGST Act states that the words and expression not defined in the IGST Act but def […]
Intellectual Property Rights Taxability Under GST Laws
In this article, an attempt has been made to explain the taxability of Intellectual Property Rights (hereinafter called IPR) on the touchstone of Goods & […]
The Orissa High Court 2019-TOIL01088, in the case of Safari Retreats (P) Ltd, which permitted availement of ITC on GST paid on raw materials such Cement, Steel, Sand, […]
EXCLUSIVE JURISDICTION OF NCLT IN ALL MATTERS UNDER COMPANIES ACT, 2013.
This small note deals with the jurisdiction of courts. Many a time, in small cities, people tend to file civil suits under the Specific […]
Do Companies Act, 2013, and Rules Empower The ROC to De-activate “DIN” of Any Director Which was Allotted Under Section 154 of The Companies Act, 2013 ?.
In this article, an attempt has been made whether the ROC […]
Payment of Tax &, Interest Under “Self Assessment And Finalisation of Provisional Assessment Under GST.
In this article, we will analyze various terms “self-assessment”, “provisional assessment” and “finaliza […]
Case Covered:
Union of India & Another Etc. Etc.
Versus
M/s V.V.F Limited & Another Etc. Etc.
Introduction:
The SC in the case of Union of India Vs VVF Ltd Appeal No.2256=2263/2020 dt 22.4.2020 allowed th […]
AMOUNT PAID DURING INVESTIGATION WHETHER INTEREST PAYABLE ON REFUND
In this article, an attempt has been by the Author to explain exhaustively various situations in which the assessee would be entitled to claim […]
THE POSITION OF LEVY OF SERVICE TAX ON CLUB SERVICE DURING PRE GST REGIME
Further SC in the case of State of West Bengal Vs Calcutta Club Ltd MANU/SC/1367/2019 has held that from 2005 onwards the Finance Act 1994 […]
SCN IS MUST – NO DEMAND OR COERCIVE ACTION WITHOUT SCN & PERSONAL HEARING.
The Department, of late, has been issuing letters/communications seeking to recover the amount of interest, commenced recovering p […]
QUANTUM OF PENALTY – HOW AND WHEN – WHETHER MENS REA IS ONE OF THE ESSENTIAL INGREDIENT.
In the recent past, the Department is threatening the assessee with the imposition of the penalty for infraction of var […]
Taxability of Salary, Allowances, Commission, Benefits, Perks, Under GST – Both Non-Executive And Executive Director of a Company.
As we all know there are are two types of Directors under the Companies Act, 2 […]
SALE OF PLEDGED SHARES – CORONA EFFECT – PROCEDURE TO BE FOLLOWED
In the last two months, Corona Virus had played havoc with the Stock Market resulting in an unprecedented and steep fall in the share price in t […]
ORDER IS COMMUNICATED
1: The Division Bench of Gujarat High court in the case of Gujarat State Electricity Board Vs. Vipul Kumar MANU/GJ/2442/2019 has discussed the entire law on the issue of service of […]
FORCE MAJEURE –CORONA VIRUS- ITS IMPLICATIONS
Force majeure meaning “superior force” chance occurrence, unavoidable accident, is a common clause in contracts that essentially frees both parties from liability o […]
LIABILITY OF NON-EXECUTIVE, INDEPENDENT DIRECTOR & NOMINEE DIRECTOR OF A COMPANY UNDER VARIOUS CORPORATE LAWS & GST ACT.
It is very common that under various Corporate Laws such Companies Act, 2013, SEBI Act, […]
LIABILITY TO PAY INTEREST IS IT ABSOLUTE OR CONDITIONAL – WHETHER REVERSAL FROM CASH OR ITC.
The question of payment of interest by the assessee arises under various provisions of Central Goods & Services Act, […]
SECTION 107 CGST ACT: PRINCIPLE GOVERNING FILING OF APPEAL BEFORE FIRST APPELLATE AUTHORITY.
Section 107 of Central Goods & Service Tax, 2017 (hereinafter called the GST Act) says that any person aggrieved with […]
PRINCIPLE GOVERNING CONDONATION OF DELAY IN FILING OF APPEAL
On many occasions, the appeal, as provided under various fiscal laws, could not be filed due to various reasons and, therefore, the appeal has to be […]
Introduction:
In this article, an attempt has been by the Author to explain exhaustively various situations in which the assessee would be entitled to claim interest in the event of delay in refund of amount […]
Advocate Pradeep Kumar
@pkm
Not recently activeAdvocate Pradeep Kumar
PK Mittal BCom Delhi university 1975 LLB Delhi University 1978 FCS Fellow Member of ICSI 1992 1982 to 1992 as CS in Corporate Head Legal Apollo Tyres Ltd 1986 to 1992 1993 onwards Advocate in Delhi High Court CESTAT NCLT = Practcising Indirect Tax and Corporate laws 1993 to till date. Written more than 100 Article on Company Law and Corporate laws Indirect Tax Speaker on Indirect Tax Co Law and IBC in various Seminars Workshop organised by ICAI ICSI and ICMA and other organisations Convenor Core Group on GST of ICSI
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Read InterviewAdvocate Pradeep Kumar wrote a new post, Whether GST is Payable on IPR Vol-III 4 years, 5 months ago
Recipient of “Service” Defined
The term ‘recipient’ is not defined in the IGST Act. However, sub-section (24) of Section 2 of the IGST Act states that the words and expression not defined in the IGST Act but def […]
Advocate Pradeep Kumar wrote a new post, Intellectual Property Rights Taxability Under GST Laws 4 years, 5 months ago
Intellectual Property Rights Taxability Under GST Laws
In this article, an attempt has been made to explain the taxability of Intellectual Property Rights (hereinafter called IPR) on the touchstone of Goods & […]
Advocate Pradeep Kumar wrote a new post, Blocked Credit Under Section 17(5) 4 years, 6 months ago
Blocked Credit Under Section 17(5):
The Orissa High Court 2019-TOIL01088, in the case of Safari Retreats (P) Ltd, which permitted availement of ITC on GST paid on raw materials such Cement, Steel, Sand, […]
Advocate Pradeep Kumar wrote a new post, Exclusive Jurisdiction of NCLT In All Matters Under Companies Act, 2013. 4 years, 6 months ago
EXCLUSIVE JURISDICTION OF NCLT IN ALL MATTERS UNDER COMPANIES ACT, 2013.
This small note deals with the jurisdiction of courts. Many a time, in small cities, people tend to file civil suits under the Specific […]
Advocate Pradeep Kumar wrote a new post, Do Companies Act, 2013, and Rules Empower The ROC to De-activate “DIN” of Any Director Which was Allotted Under Section 154 of The Companies Act, 2013 ?. 4 years, 7 months ago
Do Companies Act, 2013, and Rules Empower The ROC to De-activate “DIN” of Any Director Which was Allotted Under Section 154 of The Companies Act, 2013 ?.
In this article, an attempt has been made whether the ROC […]
Advocate Pradeep Kumar wrote a new post, Payment of Tax &, Interest Under “Self Assessment And Finalisation of Provisional Assessment Under GST by Pradeep K Mittal. 4 years, 7 months ago
Payment of Tax &, Interest Under “Self Assessment And Finalisation of Provisional Assessment Under GST.
In this article, we will analyze various terms “self-assessment”, “provisional assessment” and “finaliza […]
Advocate Pradeep Kumar wrote a new post, Supreme Court in the case of Union of India Versus M/s V.V.F Limited 4 years, 7 months ago
Case Covered:
Union of India & Another Etc. Etc.
Versus
M/s V.V.F Limited & Another Etc. Etc.
Introduction:
The SC in the case of Union of India Vs VVF Ltd Appeal No.2256=2263/2020 dt 22.4.2020 allowed th […]
Advocate Pradeep Kumar wrote a new post, Amount Paid During Investigation Whether Interest Payable On Refund 4 years, 7 months ago
AMOUNT PAID DURING INVESTIGATION WHETHER INTEREST PAYABLE ON REFUND
In this article, an attempt has been by the Author to explain exhaustively various situations in which the assessee would be entitled to claim […]
Advocate Pradeep Kumar wrote a new post, The Position of Levy of Service Tax on Club Service During Pre GST Regime 4 years, 7 months ago
THE POSITION OF LEVY OF SERVICE TAX ON CLUB SERVICE DURING PRE GST REGIME
Further SC in the case of State of West Bengal Vs Calcutta Club Ltd MANU/SC/1367/2019 has held that from 2005 onwards the Finance Act 1994 […]
Advocate Pradeep Kumar wrote a new post, SCN Is Must – No Demand Or Coercive Action Without SCN & Personal Hearing. 4 years, 7 months ago
SCN IS MUST – NO DEMAND OR COERCIVE ACTION WITHOUT SCN & PERSONAL HEARING.
The Department, of late, has been issuing letters/communications seeking to recover the amount of interest, commenced recovering p […]
Advocate Pradeep Kumar wrote a new post, Quantum of Penalty – How And When – Whether Mens Rea Is One of The Essential Ingredient. 4 years, 7 months ago
QUANTUM OF PENALTY – HOW AND WHEN – WHETHER MENS REA IS ONE OF THE ESSENTIAL INGREDIENT.
In the recent past, the Department is threatening the assessee with the imposition of the penalty for infraction of var […]
Advocate Pradeep Kumar wrote a new post, Taxability of Salary, Allowances, Commission, Benefits, Perks, Under GST – Both Non-Executive And Executive Director of a Company. 4 years, 7 months ago
Taxability of Salary, Allowances, Commission, Benefits, Perks, Under GST – Both Non-Executive And Executive Director of a Company.
As we all know there are are two types of Directors under the Companies Act, 2 […]
Advocate Pradeep Kumar wrote a new post, SALE OF PLEDGED SHARES – CORONA EFFECT – PROCEDURE TO BE FOLLOWED 4 years, 7 months ago
SALE OF PLEDGED SHARES – CORONA EFFECT – PROCEDURE TO BE FOLLOWED
In the last two months, Corona Virus had played havoc with the Stock Market resulting in an unprecedented and steep fall in the share price in t […]
Advocate Pradeep Kumar wrote a new post, Order is Communicated 4 years, 7 months ago
ORDER IS COMMUNICATED
1: The Division Bench of Gujarat High court in the case of Gujarat State Electricity Board Vs. Vipul Kumar MANU/GJ/2442/2019 has discussed the entire law on the issue of service of […]
Advocate Pradeep Kumar wrote a new post, FORCE MAJEURE –CORONA VIRUS- ITS IMPLICATIONS 4 years, 7 months ago
FORCE MAJEURE –CORONA VIRUS- ITS IMPLICATIONS
Force majeure meaning “superior force” chance occurrence, unavoidable accident, is a common clause in contracts that essentially frees both parties from liability o […]
Advocate Pradeep Kumar wrote a new post, LIABILITY OF NON-EXECUTIVE, INDEPENDENT DIRECTOR & NOMINEE DIRECTOR OF A COMPANY UNDER VARIOUS CORPORATE LAWS & GST ACT. 4 years, 7 months ago
LIABILITY OF NON-EXECUTIVE, INDEPENDENT DIRECTOR & NOMINEE DIRECTOR OF A COMPANY UNDER VARIOUS CORPORATE LAWS & GST ACT.
It is very common that under various Corporate Laws such Companies Act, 2013, SEBI Act, […]
Advocate Pradeep Kumar wrote a new post, LIABILITY TO PAY INTEREST IS IT ABSOLUTE OR CONDITIONAL – WHETHER REVERSAL FROM CASH OR ITC. 4 years, 7 months ago
LIABILITY TO PAY INTEREST IS IT ABSOLUTE OR CONDITIONAL – WHETHER REVERSAL FROM CASH OR ITC.
The question of payment of interest by the assessee arises under various provisions of Central Goods & Services Act, […]
Advocate Pradeep Kumar wrote a new post, PRINCIPLE GOVERNING FILING OF APPEAL BEFORE FIRST APPELLATE AUTHORITY. 4 years, 8 months ago
SECTION 107 CGST ACT: PRINCIPLE GOVERNING FILING OF APPEAL BEFORE FIRST APPELLATE AUTHORITY.
Section 107 of Central Goods & Service Tax, 2017 (hereinafter called the GST Act) says that any person aggrieved with […]
Advocate Pradeep Kumar wrote a new post, PRINCIPLE GOVERNING CONDONATION OF DELAY IN FILING OF APPEAL 4 years, 8 months ago
PRINCIPLE GOVERNING CONDONATION OF DELAY IN FILING OF APPEAL
On many occasions, the appeal, as provided under various fiscal laws, could not be filed due to various reasons and, therefore, the appeal has to be […]
Advocate Pradeep Kumar wrote a new post, Delay in refund – Right of assessee to claim interest from department 4 years, 10 months ago
Introduction:
In this article, an attempt has been by the Author to explain exhaustively various situations in which the assessee would be entitled to claim interest in the event of delay in refund of amount […]