CONSULTEASE.COM | Advocate Pradeep Kumar | Activity https://consultease.com/consultants/pkm/activity/ Activity feed for Advocate Pradeep Kumar. Wed, 01 Jul 2026 11:53:49 +0000 https://buddypress.org/?v=2.6.1.1 en-US 30 hourly 2 6a0ae28304aa55d2dde9346ca944b8c4 Advocate Pradeep Kumar wrote a new post, Allowability of Itc on Gst Paid on Group Medical Insurance, Health or Medical Insurance Cover for All Categories of Employees https://www.consultease.com/?p=38241 Thu, 01 Apr 2021 06:48:33 +0000 In this presentation, vexed issue as to whether GST Paid on Medical/Health Insurance cover in respect of all employees (including employees drawing salary more than Rs.21,000/-) is allowable as ITC in view of the […]

]]> 0 a707471e29ce8da7e6c3325325338428 Advocate Pradeep Kumar wrote a new post, Highlights of Tata Sons Judgement https://www.consultease.com/?p=37982 Tue, 30 Mar 2021 06:53:51 +0000 TATA CONSULTANCY SERVICES LIMITED VS. CYRUS INVESTMENTS PVT LTD AND ORS CIVIL APPEAL NO.440 441 OF 2020 

The following are some of the important highlights of the judgment rendered by the Hon’ble Supreme Court […]

]]> 0 953617d84a6cc5224fda07854beecfc0 Advocate Pradeep Kumar wrote a new post, Onus to Pay Fresh Tax or Increase in Rate of GST in Supply of Goods or Services https://www.consultease.com/?p=37707 Sat, 20 Mar 2021 13:04:59 +0000 The onus to Pay Fresh Tax or Increase in Rate of GST in Supply of Goods or Services
 

In day-to-day life, invariably Agreements are entered into with the Principal who is Government or Government Department […]

]]> 0 3e6cf41eae2f7fb358badb0cc3beb3e6 Advocate Pradeep Kumar wrote a new post, Whether Service Tax Payable On Constructed Area Falling To The Share of Land-Owner Under Joint Development Agreement? https://www.consultease.com/?p=37456 Mon, 08 Mar 2021 05:04:49 +0000 Whether Service Tax Payable On Constructed Area Falling To The Share of Land-Owner Under Joint Development Agreement?
It is very common in the Real Estate Industry, the land-owner does not the wherewithal for c […]

]]> 0 9871ed9a2eb30b0579cc233e988d8099 Advocate Pradeep Kumar wrote a new post, Services Provided By Director https://www.consultease.com/?p=34322 Sat, 19 Sep 2020 05:47:17 +0000 Services Provided By Director (Foreign National, NRI & Indian Citizen As Wholetime, Non-Execute, Nominee, And Independent Under Companies Act, 2013, And Its Taxability Under GST.
In this article, an attempt has […]

]]> 0 534b2f79fd2da46671983c8212b81e27 Advocate Pradeep Kumar wrote a new post, Principle Governing Attachment of Property Under Section 83 CGST Act, 2017 https://www.consultease.com/?p=31580 Mon, 20 Jul 2020 05:56:41 +0000 Principle Governing Attachment of Property Under Section 83 CGST Act, 2017
Section 83 of Central Goods & Services Act, 2017 (hereinafter called CGST Act) says that Commissioner is of the opinion that any procee […]

]]> 0 692e2273bd5f6506f18bdc534330e571 Advocate Pradeep Kumar wrote a new post, Taxability of Service of Club-Association Under GST Law? https://www.consultease.com/?p=31479 Fri, 17 Jul 2020 08:42:19 +0000 Taxability of Service of Club-Association Under GST Law?
 In this article, an attempt has been made to deal with the vexed issue of levy of GST on various transactions entered into between the Club or […]

]]> 0 b3a603a381d9bf01a719cad083ebde4d Advocate Pradeep Kumar wrote a new post, Summons, Cross-Examination, And Arrest, Under CGST Act, 2017 https://www.consultease.com/?p=31011 Thu, 09 Jul 2020 10:46:06 +0000 Summons, Cross-Examination, And Arrest, Under CGST Act, 2017
As a prelude to initiation of action under Section 69 of Goods & Service Tax, 2017 (hereinafter called CGST Act) for the arrest of wrong-doer, there […]

]]> 0 4dcd8ef0ab82aaa9c0c0b3548a4d371e Advocate Pradeep Kumar wrote a new post, Inspection, Search and Seizure- Legal Safeguards https://www.consultease.com/?p=30827 Mon, 06 Jul 2020 05:18:14 +0000 Inspection, Search and Seizure- Legal Safeguards
I have written an Article on Section 67 CGST Act on the issue of ” Inspection, Search and Seizure ” it’s meaning,  scope, and jurisdiction. It also deals with […]

]]> 0 d7b79bba131000f1ab60402c545abf70 Advocate Pradeep Kumar wrote a new post, Taxability of Plots Under GST https://www.consultease.com/?p=30765 Sat, 04 Jul 2020 06:44:16 +0000 Taxability of Plots Under GST
As per Section 9 of the CGST Act, GST shall be payable on the supply of goods or supply or both. Section 2(52) defines goods to mean as “every kind of moveable property”. Section 2(1 […]

]]> 0 6ff7669ea7f547ac489a9ec61448a6b5 Advocate Pradeep Kumar wrote a new post, Article on Royalty Part-II https://www.consultease.com/?p=30069 Wed, 24 Jun 2020 12:51:28 +0000 Article on Royalty Part-II
Be it contended that since the Goods in respect of which patents were used High Sea sales  (Falling in Schedule III (Purchased from one country and sold to another country without […]

]]> 0 b88b6fa6344deb30fedf9a1af354897a Advocate Pradeep Kumar wrote a new post, Administrative Authority/Body Also To Record Reasons https://www.consultease.com/?p=30063 Wed, 24 Jun 2020 10:37:24 +0000 Administrative Authority/Body Also To Record Reasons
1: The Supreme Court recognized a sort of demarcation between administrative orders and quasi-judicial orders but with the passage of time the distinction […]

]]> 0 222a41cf33601664205a4101e4a25bc7 Advocate Pradeep Kumar wrote a new post, The Section of IPC and Respective Punishment https://www.consultease.com/?p=30037 Wed, 24 Jun 2020 08:02:34 +0000 The Section of IPC and Respective Punishment

S.NO
SECTION
DESCRIPTION OF SECTION
PUNISHMENT

1
107
Abetment
same punishment which is there for the offense

2
120-A
Criminal […]

]]> 0 47494b544e333d5f6ce53d2817596055 Advocate Pradeep Kumar wrote a new post, Retrospective Withdrawal of Export Benefits –Permissible? https://www.consultease.com/?p=30057 Wed, 24 Jun 2020 07:20:32 +0000 Retrospective Withdrawal of Export Benefits –Permissible?
The Delhi High Court in Indian Aluminium Co. Ltd. v. UOI, 1983 (12) ELT 349, held that it is not open to the Board of Central Excise and Customs in its a […]

]]> 0 4b99b47522da418f06a26bbad94c0a4e Advocate Pradeep Kumar wrote a new post, Section 10(1)(a) IGST Act –Place of Supply https://www.consultease.com/?p=30049 Wed, 24 Jun 2020 06:55:06 +0000 Section 10(1)(a) IGST Act –Place of Supply
In the present Article, I am raising a very interesting issue about the place of supply of goods as envisaged under Section 10(1)(a) of IGST Act. Practically, in all s […]

]]> 0 760e6aadbf684aed3577e6456719f58a Advocate Pradeep Kumar wrote a new post, Delay In Adjudication of SCN https://www.consultease.com/?p=29649 Mon, 15 Jun 2020 05:11:07 +0000 Delay In Adjudication of SCN
Under many corporate laws and also erstwhile Central Excise Act, Service Tax law, Customs Act, Foreign Trade( Development & Regulation )Act, there is no time limit prescribed under […]

]]> 0 11e35029b1c52d7cb5d17426c0a274f3 Advocate Pradeep Kumar wrote a new post, Critical Issues of GST https://www.consultease.com/?p=29569 Fri, 12 Jun 2020 07:22:51 +0000 Critical Issues of GST
This presentation is on the Critical Issues of GST. It is drafted by Advocate PK Mittal. This presentation covers the various issues in GST and various judgements in this […]

]]> 0 8cccb478f2a43615fd7db54cd6fbe7b2 Advocate Pradeep Kumar wrote a new post, Quasi-Judicial Authorities Must Record Reasons While Passing Order https://www.consultease.com/?p=29555 Fri, 12 Jun 2020 06:33:20 +0000 Quasi-Judicial Authorities Must Record Reasons While Passing Order
1: Siemens Engineering and Manufacturing Co. of India Ltd. v. The Union of India MANU/SC/0211/1976: AIR 1976 SC 1785, the SC held that it is far […]

]]> 0 65db35c502c086bdeebef483e9523a9f Advocate Pradeep Kumar wrote a new post, Fundamental Principle of Appeal https://www.consultease.com/?p=29349 Mon, 08 Jun 2020 07:12:29 +0000 New Ground of Facts And Law

 In Devangere Cotton Mills Vs. CCE 2006(198) ELT 482 SC, SC held that Tribunal is not right in refusing new ground only on the ground that the ground was not raised earlier. 
T […]

]]> 0 bbb70bde914abbd2cfb85f0a48c1e56e Advocate Pradeep Kumar wrote a new post, Basic Principle of Appeal https://www.consultease.com/?p=29272 Fri, 05 Jun 2020 07:43:23 +0000 Basic Principle of Appeal

 Right of Appeal not inherent right but to be regulated as per Law. CCE. Vs. SAIL 2010(10) SCC 744. 
An appeal can be filed even when duty/tax has been paid without a mark of p […]

]]> 0 66fa2b6b450c9b32ba244de6fddce10f Advocate Pradeep Kumar wrote a new post, Whether GST is Payable on IPR Vol-III https://www.consultease.com/?p=29153 Wed, 03 Jun 2020 05:35:23 +0000 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 […]

]]> 0 be598c7df443206883f3e9b49bbdc5bb Advocate Pradeep Kumar wrote a new post, Intellectual Property Rights Taxability Under GST Laws https://www.consultease.com/?p=28994 Sat, 30 May 2020 11:00:25 +0000 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 & […]

]]> 0 5ee9bf533c44c9a760cab651acab4605 Advocate Pradeep Kumar wrote a new post, Blocked Credit Under Section 17(5) https://www.consultease.com/?p=28382 Mon, 18 May 2020 12:50:01 +0000 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, […]

]]> 0 742b3ced0b5573da66e69b8289338ecc Advocate Pradeep Kumar wrote a new post, Exclusive Jurisdiction of NCLT In All Matters Under Companies Act, 2013. https://www.consultease.com/?p=28222 Thu, 14 May 2020 08:08:46 +0000 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 […]

]]> 0 ff56e4548e94e96301282d0f02180abd 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 ?. https://www.consultease.com/?p=27447 Wed, 29 Apr 2020 05:51:35 +0000 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 […]

]]> 0 b9053e26136b1f666e1953ab2f981890 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. https://www.consultease.com/?p=27307 Sat, 25 Apr 2020 10:09:48 +0000 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 […]

]]> 0 1925ed819a20e503602e5e5c8fdf71e5 Advocate Pradeep Kumar wrote a new post, Supreme Court in the case of Union of India Versus M/s V.V.F Limited https://www.consultease.com/?p=27274 Fri, 24 Apr 2020 13:02:05 +0000 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 […]

]]> 0 e4ad1a8b0847320e9977add1a51cd492 Advocate Pradeep Kumar wrote a new post, Amount Paid During Investigation Whether Interest Payable On Refund https://www.consultease.com/?p=26988 Wed, 22 Apr 2020 10:06:46 +0000 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 […]

]]> 0 499cacce2d439a2765adc3dcecafa1b1 Advocate Pradeep Kumar wrote a new post, The Position of Levy of Service Tax on Club Service During Pre GST Regime https://www.consultease.com/?p=26844 Mon, 20 Apr 2020 10:54:50 +0000 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 […]

]]> 0 a8c03eeb8e7716cec9fafd3d2a4baee8 Advocate Pradeep Kumar wrote a new post, SCN Is Must – No Demand Or Coercive Action Without SCN & Personal Hearing. https://www.consultease.com/?p=26751 Sat, 18 Apr 2020 11:06:38 +0000 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 […]

]]> 0 601eb955ea27189ab3172aaf208bf94e Advocate Pradeep Kumar wrote a new post, Quantum of Penalty – How And When – Whether Mens Rea Is One of The Essential Ingredient. https://www.consultease.com/?p=26592 Thu, 16 Apr 2020 10:05:42 +0000 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 […]

]]> 0 ffdd6d1f0d7973dfea83725fc0e05394 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. https://www.consultease.com/?p=26119 Wed, 08 Apr 2020 09:58:51 +0000 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 […]

]]> 0 c35ed6baef43205159c12082f2de8f9c Advocate Pradeep Kumar wrote a new post, SALE OF PLEDGED SHARES – CORONA EFFECT - PROCEDURE TO BE FOLLOWED https://www.consultease.com/?p=25981 Mon, 06 Apr 2020 12:33:23 +0000 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 […]

]]> 0 cfeaf8e4418de7c9ee6ede0e449e81e5 Advocate Pradeep Kumar wrote a new post, Order is Communicated https://www.consultease.com/?p=25917 Mon, 06 Apr 2020 04:55:19 +0000 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 […]

]]> 0 24fb1014e668271d05f7cb3df895d91f Advocate Pradeep Kumar wrote a new post, FORCE MAJEURE –CORONA VIRUS- ITS IMPLICATIONS https://www.consultease.com/?p=25839 Sat, 04 Apr 2020 07:16:14 +0000 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 […]

]]> 0 9cd913abb461bfe122ec270e725adf7d Advocate Pradeep Kumar wrote a new post, LIABILITY OF NON-EXECUTIVE, INDEPENDENT DIRECTOR & NOMINEE DIRECTOR OF A COMPANY UNDER VARIOUS CORPORATE LAWS & GST ACT. https://www.consultease.com/?p=25623 Wed, 01 Apr 2020 10:08:37 +0000 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, […]

]]> 0 39f627973ca89fceafa5448e3fefc98a Advocate Pradeep Kumar wrote a new post, LIABILITY TO PAY INTEREST IS IT ABSOLUTE OR CONDITIONAL - WHETHER REVERSAL FROM CASH OR ITC. https://www.consultease.com/?p=25593 Wed, 01 Apr 2020 06:03:49 +0000 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, […]

]]> 0 199456c2a100547992837660c9f5d99e Advocate Pradeep Kumar wrote a new post, PRINCIPLE GOVERNING FILING OF APPEAL BEFORE FIRST APPELLATE AUTHORITY. https://www.consultease.com/?p=25387 Sat, 28 Mar 2020 11:26:28 +0000 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 […]

]]> 0 465eb3b97241f52b876c07be3ca7f377 Advocate Pradeep Kumar wrote a new post, PRINCIPLE GOVERNING CONDONATION OF DELAY IN FILING OF APPEAL https://www.consultease.com/?p=25107 Wed, 25 Mar 2020 08:56:55 +0000 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 […]

]]> 0 bb6aadc82e633df1142ff6fad0d03cbc Advocate Pradeep Kumar wrote a new post, Delay in refund – Right of assessee to claim interest from department https://www.consultease.com/?p=21476 Wed, 22 Jan 2020 13:41:06 +0000 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 […]

]]> 0 4c7716bba7cbcc4c4827f27b809b756f Advocate Pradeep Kumar wrote a new post, Impact Of GST On Real Estate Sector https://www.consultease.com/?p=21239 Wed, 15 Jan 2020 14:07:03 +0000 GST on real estate: A detailed analysis
The Real Estate industry is one of the largest sectors in the country and is a major contributor in the growth of Indian economy. This industry is one of the rapidly […]

]]> 0 45c4b4604325c3a2e9fccadc1b921316 Advocate Pradeep Kumar wrote a new post, Indirect Tax Legal updates#1 https://www.consultease.com/?p=19273 Mon, 30 Sep 2019 09:07:27 +0000 1. GST- Validity of detention of goods on the ground of undervaluation of invoice- Held, undervaluation of an invoice cannot be a ground for detention of goods u/s129 of the CGST Act when all the necessary […]

]]> 0 75ab350361b8cb861b12abc800937046 Advocate Pradeep Kumar wrote a new post, GST Show cause notice – 20+ cases covered in one article https://www.consultease.com/?p=18331 Mon, 05 Aug 2019 08:08:45 +0000 SHOW CAUSE NOTICE – ITS INGREDIENT & RAMIFICATIONS.
The Show Cause Notice (SCN) is a point of initiation of any proceedings be it for (i) recovery of statutory dues (ii) imposition of penalty (iii) r […]

]]> 0 c2c07128869a474d732328ad7c81a41c Advocate Pradeep Kumar wrote a new post, Post sale discount under GST: Facile View https://www.consultease.com/?p=17847 Thu, 18 Jul 2019 09:43:38 +0000 Introduction:
CBIC has issued Circular 105/24/2019-GST on treatment of Post Sale Discount also known as Secondary discount under GST Regime. The matter has been under litigation, in view of which CBIC has vide […]

]]> 0 5af4b95cec003b849976a142544e7003 Advocate Pradeep Kumar wrote a new post, M/S Unigreen Global Private Ltd vs. Punjab National Bank & Ors. http://www.consultease.com/?p=10223 Mon, 04 Jun 2018 14:56:17 +0000 M/S Unigreen Global Private Ltd vs. Punjab National Bank & Ors. (2017)
In a case where winding up proceedings has been initiated again a Corporate Debtor by Hon’ble High Court or Tribunal or liquidation order has […]

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