CONSULTEASE.COM | Prem | Activity

Prem wrote a new post, Beginner-Friendly QR Code Generator for Your First Marketing Campaign

Mon, 23 Jun 2025 09:04:43 +0000

QR codes have become a powerful tool for marketers, providing an easy and effective way to connect with audiences and streamline the customer journey. Whether you’re a small business owner launching your first […]

Prem wrote a new post, Understanding Product Liability Lawsuits: A Guide for Product Liability Attorneys and Lawyers

Mon, 02 Jun 2025 05:13:51 +0000

When someone gets injured by a defective product, product liability lawyers are often the first line of defense for justice.

They’re the ones who investigate the defect, determine who’s responsible, and take t […]

Prem wrote a new post, Legal Compliance Challenges for Occupational Therapy Assistant University Graduates

Mon, 02 Jun 2025 05:13:13 +0000

Starting out at an occupational therapy assistant university offers more than just classes and labs—it lays the foundation for navigating a career full of regulations, state laws, and certification h […]

Prem wrote a new post, Personal Injury Law: A complete Guide For Your Accident

Wed, 28 May 2025 05:29:01 +0000

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 […]

Prem wrote a new post, Top 10 Tax-Saving Strategies Every UK Taxpayer Needs to Know

Mon, 05 May 2025 12:49:45 +0000

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 […]

Prem wrote a new post, "Supreme Court Seeks Consolidation of GST Cases on Real Money Gaming"

Thu, 07 Mar 2024 07:42:35 +0000

Introduction
The Union government’s recent filing of a transfer petition before the Supreme Court to consolidate pending cases challenging GST notices issued to real money gaming companies has […]

Prem wrote a new post, "Madras HC: Medical Reasons Valid for GST Appeal Delay"

Thu, 29 Feb 2024 05:59:29 +0000

Introduction:
The Hon’ble Madras High Court, in the case of M/s. Great Heights Developers LLP v. Additional Commissioner Office of the Commissioner of CGST & Central Excise, Chennai, allowed a […]

Prem wrote a new post, Government should reduce the number of notices issued in Income Tax and GST

Tue, 27 Feb 2024 07:38:30 +0000

At present, the taxpayers of the country are not only troubled but also unhappy and feeling offended by the continuous and large number of notices related to various issues related to both GST and Income Tax […]

Prem wrote a new post, "Punjab Excise Department's Major GST Fraud Bust"

Mon, 19 Feb 2024 09:01:53 +0000

In a significant development, the Punjab Excise and Taxation Department, in collaboration with the Fatehgarh Sahib police, has apprehended a GST fraudster for fraudulently claiming Rs 3.65 […]

Prem wrote a new post, Development Rights are leviable to GST - Telangana High Court

Sat, 17 Feb 2024 09:23:18 +0000

Development Rights are leviable to GST – Telangana High Court
M/s. Prahitha Constructions Private Limited, WP No. 5493 of 2020
A. Limited contentions of the Petitioner
1. Transfer of Development Rights of land […]

Prem wrote a new post, Enhanced Reporting Guidelines for Customs Incidents and Arrests

Fri, 16 Feb 2024 10:35:33 +0000

Introduction

Overview of the Central Board of Indirect Taxes and Customs (CBIC) Instruction No. 02/2024-Customs dated February 15, 2024.
Emphasis on timely sharing of incident reports to enhance risk […]

Prem wrote a new post, "Recent Income Tax Amendments and MSMEs: Implications"

Thu, 15 Feb 2024 09:08:45 +0000

Introduction:
The Micro, Small, and Medium Enterprise (MSME) sector significantly contribute to India’s economic landscape. This article explores recent amendments to the Income Tax Act (ITA) related to MSMEs, f […]

Prem wrote a new post, Merely entry in Form 26AS does not make it taxable, Revenue will have to prove income

Fri, 09 Feb 2024 12:39:58 +0000

In a recent ruling by the Income Tax Appellate Tribunal, Nagpur Bench, the appeal of Mr. Sanjay Kisan Chopde against the Income Tax Department for the assessment year 2014-15 was meticulously […]

Prem wrote a new post, "Finance Ministry Foresees Post-Election GST Rate Changes"

Fri, 09 Feb 2024 12:11:59 +0000

A senior official from the Finance Ministry has indicated that any significant changes to the Goods and Services Tax (GST) rates are likely to occur only after the upcoming Lok Sabha […]

Prem wrote a new post, Chandigarh Mayor Election Controversy: High Court Intervenes Amid Fraud Claims"

Fri, 09 Feb 2024 10:47:15 +0000

The recent election of Manoj Sonkar, a Bharatiya Janata Party (BJP) candidate, as the Mayor of Chandigarh has been marred by controversy, with allegations of fraud and irregularities prompting legal challenges and […]

Prem wrote a new post, Navigating Tax Disputes: Insights from the Bombay High Court Judgment

Fri, 09 Feb 2024 10:29:42 +0000

Overview of the Dispute
At the heart of the matter lies the verification of tax dues intertwined with claims over specific pieces of jewelry. The multiplicity of parties involved adds layers of complexity to the […]

Prem wrote a new post, Haryana Government Appoints New VAT Tribunal Members

Fri, 09 Feb 2024 05:27:53 +0000

The Haryana government has taken a significant step in bolstering its administrative infrastructure with the appointment of new members to the Value Added Tax (VAT) Tribunal. In a recent […]

Prem wrote a new post, DGGI's Crackdown: Exposing Fake ITC Syndicates and Apprehending Tax Evaders

Mon, 05 Feb 2024 07:31:27 +0000

Introduction
In an ongoing battle against fraudulent Input Tax Credit (ITC) activities, the Directorate General of GST Intelligence (DGGI) has intensified its efforts, resulting in significant breakthroughs. […]

Prem wrote a new post, [Breaking]No Interest if the amount was deposited in cash ledger even if 3b isn't filed

Wed, 24 Jan 2024 11:32:06 +0000

When tax is deemed to be paid?
In this case the return was not filed by the taxpayer as he was facing difficulty in transitional credit.They were unable to file the July 2017 return. Now GST portal doesn’t allow […]

Prem wrote a new post, Time limit u/s 62(2) is not mandatory- TP have right to file return- HC

Sat, 20 Jan 2024 11:42:31 +0000

The time limit of section 62(2)-
In case of best judgment assessment, the proceedings are dropped if the TP files the return within 30 days. But if they file it after 30 days. Should it be allowed ? See what […]

Prem wrote a new post, No appeal against the order of Commissioner /AC - Uttaranchal HC

Wed, 10 Jan 2024 07:51:40 +0000

Appeal against the order of commissioner/AC
In a recent judgment the Uttaranchal High court has restricted the appeals against the orders of commissioner and AC.The issue under the consideration of the […]

Prem wrote a new post, Understanding Alimony: What You Need To Know

Wed, 13 Dec 2023 08:48:24 +0000

When people fall in love and get married, it’s often their hope that the union will last ’till death do them part.’ However, many things happen in between, and for one reason or the other, the union comes to a […]

Prem wrote a new post, The Unusual Reasoning Behind the Supreme Court's Decision to Refuse Bail for Manish Sisodia

Thu, 16 Nov 2023 05:50:54 +0000

Section 45 of the Prevention of Money Laundering Act (PMLA) poses a significant challenge by mandating the Court to conduct a preliminary review of the evidence to establish a prima facie case against the accused. […]

Prem wrote a new post, Tender for the Implementation of Spraying and Fogging Utilizing Falsified Chartered Accountant Certification

Fri, 10 Nov 2023 09:49:10 +0000

The petitioner, a proprietary firm, has invoked the jurisdiction under Article 226 of the Constitution of India. The prayer is to issue a writ of certiorari or any other appropriate writ to annul and set aside the […]

Prem wrote a new post, Section 29 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860

Wed, 08 Nov 2023 06:09:27 +0000

Section 26 of Bhartiya Nyay Sanhita on TEXT :
The exceptions in sections 21, 22 and 23 do not extend to acts which are offences independently of any harm which they may cause, or be intended to cause, or be known […]

Prem wrote a new post, Section 20 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860

Mon, 06 Nov 2023 12:57:49 +0000

Section 20 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 under seven years of age.

Prem wrote a new post, Rate amended retrospectively for tax on specified income of Trust u/s 115BBI

Mon, 06 Nov 2023 10:48:44 +0000

This amendment is effective from 1st day of April, 2023 and applies to assessment year 2023-24 relevant to the previous year 2022-23. It is hereby certified that no person is being adversely affected by giving […]

Prem wrote a new post, GST Amnesty scheme for time barred appeals

Mon, 06 Nov 2023 10:22:19 +0000

Who Qualifies for Amnesty Benefits?

a. Individuals subject to taxation who were unable to file an appeal against an adjudication order issued on or before March 31, 2023, and where such an appeal wasn’t […]

Prem wrote a new post, Section 43A. of CGST Act :Procedure for furnishing return and availing input tax credit(Updated Till October 2023 )

Mon, 06 Nov 2023 09:41:58 +0000

Section 43A of the CGST Act as amended by the Finance Act 2023
Note: Section 40 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended port […]

Prem wrote a new post, In contrast to elected officials in government, judges base their decisions on constitutional morality rather than popular opinion.

Sat, 04 Nov 2023 11:58:39 +0000

While the elected branch of government aims to be responsive to the will of the people, the Chief Justice of India emphasized the vital importance of judges adhering to Constitutional principles. He pointed […]

Prem wrote a new post, Section 15 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860

Sat, 04 Nov 2023 07:10:50 +0000

Section 15 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860 on Text:
Nothing is an offence which is done by a Judge when acting judicially in the exercise of any power which is, or which […]

Prem wrote a new post, Order rejecting the GST refund for amount not paid by client on account of insolvency set aside.

Fri, 13 Oct 2023 10:58:45 +0000

The author can be reached at shaifaly.ca@gmail.com
Cases Covered:
GLOBUS REAL INFRA PVT LTD VS ADDITIONAL COMMISSIONER, CGST APPEALS II

Facts of the cases:
On 18.11.2020, the petitioner filed a Refund […]

Prem wrote a new post, 35 lakh income tax refund cases pending due to bank account mismatch and validation

Fri, 13 Oct 2023 09:03:00 +0000

At present, the Income-Tax Department is grappling with approximately 3.5 million pending refund cases due to issues related to mismatched and unverified bank account details of taxpayers. CBDT Chairperson Nitin […]

Prem wrote a new post, Haryana allowed easy conversion of residential property into commercial

Fri, 13 Oct 2023 08:48:31 +0000

After leading a cabinet meeting, Chief Minister Khattar disclosed that a multitude of meticulously planned initiatives, encompassing rehabilitation and town planning schemes, have been […]

Prem wrote a new post, A Delhi court has ordered Prabir Purkayastha and Amit Chakraborty to be placed in judicial custody for a duration of 10 days.

Thu, 12 Oct 2023 07:01:28 +0000

In a recent development, a Delhi Court has ordered the detention of Prabir Purkayastha, the founder of NewsClick, and the company’s Human Resources (HR) head, Amit Chakraborty, for a period of ten days under the […]

Prem wrote a new post, Service Tax on the Retention of Freight Amount

Sat, 07 Oct 2023 12:45:05 +0000

The central issue in this case revolved around the applicability of service tax on the retention of freight amounts, specifically the profits retained by the taxpayer in freight trading. The tax department […]

Prem wrote a new post, Section 6: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances(updated till on October 2023)

Sat, 07 Oct 2023 05:45:14 +0000

Section 6 of the CGST Act as amended by the Finance Act 2023
Note: Section 6 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended por […]

Prem wrote a new post, YouTuber fined for Rs. 7 lac for giving false information

Fri, 06 Oct 2023 10:42:58 +0000

In a recent legal case that has garnered considerable attention, YouTuber Akshay, operating under the pseudonym “Dicapscoop” on YouTube and Instagram, found himself in a courtroom battle with a company […]

Prem wrote a new post, The order to freeze account was set aside by Court (Pdf Attach)

Thu, 05 Oct 2023 10:01:43 +0000

Cases Covered:
M/S. JBB APPARELS PVT. LTD Vs PRINCIPAL ADDITIONAL DIRECTOR GENERAL OF GST INTELLIGENCE AND ANR.

Facts of the cases:
The appellant’s bank accounts were freezed. They went to get it […]

Prem wrote a new post, Analysis: The Absence of State Assembly Ratification for the Women's Reservation Bill

Sat, 30 Sep 2023 12:41:35 +0000

The Women’s Reservation Bill will not necessitate state approval if it secures passage in parliament with a special majority. According to Article 368 of the Indian Constitution, achieving a special majority […]

Prem wrote a new post, Case-4 101 historical cases which changed India. Doctrine of basic structure of Constitution of India.

Fri, 29 Sep 2023 12:25:48 +0000

Cases Covered:
Kesavananda Bharati Sripadagalvaru & Ors. v. State of Kerala & Anr

We all understand that the government of India has the right to amend the Constitution of India. But can they amend everything. […]

Prem wrote a new post, Hybrid mode of hearing for all benches, said Gujarat high court(Pdf Attach)

Thu, 28 Sep 2023 12:54:45 +0000

As a result of this development, individuals can now participate in court proceedings at the Gujarat High Court either in person or virtually, using video conference technology.

The hybrid system, which was […]

Prem wrote a new post, Adjournments should be given in case of genuine problem of Applicant(Pdf Attach)

Wed, 20 Sep 2023 09:51:12 +0000

Cases covered:
M/s.Vadivel Pyro Works, VS The State Tax Officer

Citations:
Pinstar Automotive India Private Limited Vs. Additional Commissioner
Facts of the cases:
The audit of petitioner was conducted by […]

Prem wrote a new post, Detention memo should be a speaking order (Pdf Attach)

Sat, 16 Sep 2023 06:26:53 +0000

Case Covered:
Rateria Laminators Pvt. Ltd. vs Additional Commissioner Grade 2

Citation:
1. Bharti Airtel Ltd. vs. State of U.P.
2. Assistant Commissioner (ST) vs. Satyam Shivam Papers Pvt. Ltd.
3. […]

Prem wrote a new post, Exception for opportunity of being heard - Keshav Mills (Pdf Attach)

Thu, 14 Sep 2023 09:16:28 +0000

Cases Covered:
THE KESHAV MILLS COMPANY LTD. & ANR VS UNION OF INDIA AND ORS

Facts of the Cases:
This is one of the historical cases related to the principle of natural justice. Every person should be […]

Prem wrote a new post, Service tax scn issued after GST

Thu, 14 Sep 2023 09:00:01 +0000

Cases Covered:
M/s. M. L. Dalmiya & Co. Ltd. & Anr.
Vs
The Additional Commissioner CGST & CX
Facts of the Cases:
I’m pleased to announce that the Hon’ble Calcutta High Court, where the case was argued by […]

Prem wrote a new post, Important GST judgement on ITC reversal for default of supplier

Wed, 02 Aug 2023 13:01:33 +0000

Brief details of the judgement-
Case- SUNCRAFT ENERGY PRIVATE LIMITED AND ANOTHER VERSUS THE ASSISTANT COMMISSIONER

Court- Calcutta High court

Issue- Liability of reversal of ITC by recipient for default of […]

Prem wrote a new post, SCN Quashed in Case of Nikas Services Pvt Ltd as Vague

Wed, 26 Jul 2023 12:53:57 +0000

In this judgement a SCN was sent to the taxpayer. Instead of going to the appeal the appellant went to the court. A writ under article 226 of Constitution of India was filed. The contention of taxpayer was that […]

Prem wrote a new post, Things To Consider Before Opting For A Stock Market Investment

Tue, 18 Jul 2023 05:33:19 +0000

Stocks as a whole can be confusing to navigate as a beginner. Especially when every expert out there is trying to use some “stock lingo”. Sometimes it helps, but sometimes all it does is intimidate you […]

Prem wrote a new post, Are Gun Businesses Taxed the Same as Other Businesses?

Mon, 26 Jun 2023 05:41:08 +0000

In this article, we’ll be exploring if gun businesses are taxed the same as other businesses…

Gun businesses, which encompass firearm manufacturers, distributors, and retailers, operate in a highly reg […]