SHUBHAM SINGH RAWAT
ConsultEase.com Interviewed.
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CA Shafaly Girdharwal wrote a new post, Amendment in 89(4) (c) is not retrospective ( Pdf Attach) 1 year, 7 months ago
The author can be reached at shaifaly.ca@gmail.com
Cases Covered:
M/S. INDIAN HERBAL STORE PVT. LTD Vs UNION OF INDIA & ORS.Citations:
1. Ministry of Chemicals & Fertilizers, Govt. of India v. Cipla […]
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CA Shafaly Girdharwal wrote a new post, Will the provisions of IPC overrides the Customs Act? 1 year, 7 months ago
The author can be reached at shaifaly.ca@gmail.com
Cases Covered:
Adani Power Limited, Vs Directorate of Revenue Intelligence
Citations:
1. A.R. Antulay Vs. Ramdas Sriniwas Nayak
2. Gangula Ashok Vs. State of […]
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CA Shafaly Girdharwal wrote a new post, Cheetos and kurkure will fall in catagory of “Namkeen” (Pdf Attach) 1 year, 7 months ago
The author can be reached at shaifaly.ca@gmail.com
Cases Covered:
Ms Pepsico India Holdings Private Ltd VS Assistant Commissioner Anti Evasion,Citations:
1. Parle Agro (P) Ltd. and Ors. vs. Commissioner […]
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CA Shafaly Girdharwal wrote a new post, What is a “murder” and “culpable homicide not amounting the murder”- Case no. 7 of 101 historical judgments of India. 1 year, 7 months ago
The author can be reached at shaifaly.ca@gmail.com
Cases Covered:
KM Nanavati Vs State of Maharastra
Background-
It is a matter of 1959. Just after we got the independence. This case got media coverage and […]
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CA Shafaly Girdharwal wrote a new post, HC remanded the refund case back to authorities and instructed the appellant to provide details 1 year, 7 months ago
The author can be reached at shaifaly.ca@gmail.com
Cases Covered:
Schlumberger Asia Services Limited Vs Union of IndiaFacts of the cases:
The petitioner is impugning 11 identical orders all dated 25th […]
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CA Shafaly Girdharwal wrote a new post, [Just in] Big decision for GST on Corporate guarantee 1 year, 7 months ago
The author can be reached at shaifaly.ca@gmail.com
Background-
The issue of tax on corporate guarantee in GST is settled now. The personal guarantee given by the director is taxable now. Although many corporates […]
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CA Shafaly Girdharwal wrote a new post, [Just in] Big decision on GST tribunal 1 year, 7 months ago
The author can be reached at shaifaly.ca@gmail.com
The GST Council held its 52nd meeting today. As we all know formation of a GST tribunal was pending for a long. In recent times the government has issued a […]
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CA Shafaly Girdharwal wrote a new post, Filing of Time Barred Appeals 1 year, 7 months ago
The author can be reached at shaifaly.ca@gmail.com
A lot of you may be suffering due to this issue in GST. Many taxpayers failed to file their appeal because they didn’t find the notice or order on time. A big […]
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CA Shafaly Girdharwal wrote a new post, 101 historical judgments of SC- Case -6 Can govt of India give any part of country to another nation? 1 year, 7 months ago
Introduction-
At the time of partition, the division was done in a very erroneous manner. Soon the governments of both countries decided to reach some type of agreement. A pact was signed between the then Prime […]
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CA Shafaly Girdharwal wrote a new post, Intention to evade tax is mandatory for section 130 of CGST Act (Pdf Attach) 1 year, 7 months ago
Cases Covered:
M/S Shyam Sel And Power Limited Vs State Of U.P. And 2 OthersCitations:
1. Assistant Commissioner (ST) & Others Vs. M/s Satyam Shivam Papers Private Limited & Another
2. M/s Gobind Tobacco […]
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CA Shafaly Girdharwal wrote a new post, Condonation in filing of appeal for genuine problem in checking GSTN dashboard (Pdf Attach) 1 year, 7 months ago
Cases Covered:
SRM Engineering Construction Corporation Limited vs. the Assistant CommissionerCitations:
1. Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care […]
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CA Shafaly Girdharwal wrote a new post, Short title, extent and commencement: Section 1 of the CGST Act 1 year, 7 months ago
Short title, extent, and commencement: section 1 of the CGST Act as amended by the Finance Act 2023
Note: section 1 of the CGST Act is amended by the CGST Finance Act 2023.
TEXT Section:
(1) This Act may be […]
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CA Shafaly Girdharwal wrote a new post, Case 5 which become the reason for first amendment in Constitution of India 1 year, 7 months ago
Introduction-
The province of Madras had issued a government order for reservation in medical seats. The applicant tried to get admission in one of the colleges but was denied due to her caste. She was aggrieved […]
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CA Shafaly Girdharwal wrote a new post, Grounds of arrest should be informed to complete proceedings under section 19 of PMLA 2002 (Pdf Attach) 1 year, 7 months ago
Cases Covered:
Pankaj Bansal Vs Union of India & Ors.
Facts of the cases:
The summons were issued to Pankaj Bansal and Basant Bansal for a case by ED. While they were in the Office of ED, another summon […]
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CA Shafaly Girdharwal wrote a new post, Any rectification, which adversely affects any person is possible only after following the principles of natural justice 1 year, 7 months ago
Cases Covered:
S.P.Y Agro Industrial Limited VS Union of IndiaFacts of the cases:
The petitioner failed to submit its returns in GSTR-3B for the months of January 2020 to June 2020 and as such, the […]
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CA Shafaly Girdharwal wrote a new post, Change in valuation one online gaming to hit major online gaming companies 1 year, 8 months ago
The author can be reached at shaifaly.ca@gmail.com
In the recent developments, the government put a new valuation for online gaming. Recently they sent hefty notices to these companies. Now a whole scheme to […]
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CA Shafaly Girdharwal wrote a new post, Section 62 doesn’t give power to impose penalty(Pdf Attach) 1 year, 8 months ago
Cases Covered:
S.P.Y Agro Industrial Limited VS Union of IndiaFacts of the cases:
The petitioner failed to submit its returns in GSTR-3B for the months of January 2020 to June 2020 and as such, the […]
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CA Shafaly Girdharwal wrote a new post, Registration cant be cancelled without giving reasons(Pdf Attach) 1 year, 8 months ago
Cases Covered:
MUHAMMAD SALMANUL FARIS K, VsTHE SUPERINTENDENTFacts of the cases:
The registration of the Appellant was cancelled on the ground that the petitioner has issued Invoices/Bills to other […]
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CA Shafaly Girdharwal wrote a new post, ITC denied for non payment of tax by supplier(Pdf Attach) 1 year, 8 months ago
Cases Covered:
M/s.Jai Balaji Paper Cones VS The Assistant Commissioner, Sales Tax,Facts of the cases:
The petitioner made the payment of tax and invoice value to the seller. But the amount was not paid […]
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CA Shafaly Girdharwal wrote a new post, E-way bill lapsed but necessary documents were available (Pdf Attach) 1 year, 8 months ago
Cases Covered:
Western Carrier India Ltd, Vs State Of U.P.Facts of the cases:
In a recent judgment the Allahabad high court has waived off the penalty levied u/s 129 of CGST Act. The vehicle was […]
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SHUBHAM SINGH RAWAT
@shubhamgst
active 4 years, 7 months ago