Case Covered: Del Small Ice Cream Manufacturers Welfare’s Association Versus Union of India Facts of the Case: The petitioner, claiming to represent the interest of more than 50 small scale ice cream manufacturing units operating in the National Capital Territory of Delhi, has filed this
Upon Death of the Proprietor, what are the options available to the legal heir? REPLY- On the death of the proprietor, the legal heir has the following two options • Option 1: Legal Heir to close down the business • Option 2: Legal Heir to
Case Covered: M/s Hemani Intermediates Private Limited Versus Union of India Oral Order: This is one more matter amongst many other matters that have come up before this Court in the last one week of undue harassment, coercion, etc. at the end of the respondents Nos.4 and 5 respectively. We take note of the averments made in para11 of the Memorandum of the writ application. The same reads thus: “11. The petitioner states that during
Case Covered: M/s Apurva Chemicals Private Limited Versus Union of India Oral Order: We have heard Mr. Avinash Poddar, the learned counsel appearing for the writ applicant. This is one more matter wherein serious allegations of harassment, coercion, threats, etc. have been alleged against the respondents Nos.4 and 5 respectively herein. It appears that the search was undertaken under Section 67 of the Act at the
Instruction No. 1/2020-21 [GST-Investigation] Subject: Instructions/Guidelines regarding procedures to be followed during Search Operation-regarding. Specific instances have come to the notice of the Board and Central Vigilance Commission wherein proper procedures have apparently not been followed during search proceedings and/or Panchnamas/statements have not been recorded
Decoding Indirect tax proposals of Budget 2021 Clarifying the applicability of GST on Societies/Clubs/Associations W.r.e.f. 1st July 2017 post-enactment of Finance Bill, 2021 Section Proposed Change Section 7(1)(aa) With retrospective effect from the 1st July 2017, a new clause (aa) has been inserted to fall
QRMP Features enabled in GSTN Background ―As a trade facilitation measure and in order to ease the process of doing business, the GST Council in its 42nd meeting held on 05.10.2020, had recommended that registered person having aggregate turnover up to five (5) crore rupees
Case Covered: C. Pradeep Versus The Commissioner of GST And Central Excise Order: Learned counsel for the petitioner submits that indisputably assessment for the relevant period has not been completed by the Department so far. In which case, invoking Section 132 of the Central Goods
Case Covered: M/s Torque Pharmaceuticals Pvt. Ltd. Versus Union Of India Facts of the Case: Briefly stated facts of the present case are that the impugned orders passed in this batch of writ petitions are appealable before the Appellate Tribunal under Section 112 of the
The journey of ITC From July-2017 to Jan-2021…and onwards Analyzing ITC Restricting provisions i.e Rule 36(4), Section 16(2), Section 16(2)(aa) proposed and Implications on GSTR 3B & GSTR 9 from July 2017 to Sept 2019…………..NO RESTRICTION ON ITC ( well almost) Years of Concern till
