Case Covered: Material Recycling Association of India Versus Union of India Facts of the case: By this petition under Article 226 of the Constitution of India, the petitioner has challenged the constitutional validity of Section 13(8)(b) of the Integrated Goods Service Tax Act, 2017 (for
Case Covered: Deputy Commissioner of Income-tax Versus M/s. Edgeverse Systems Ltd. Facts of the Case: The Assessee is a company and is engaged in the business of Products, Platforms, and services. During the previous year relevant to AY 2017-18 to 2019- 20, the Assessee made
Case Covered: M/s M.S. Retail Private Limited Versus The Union of India Facts of the Case: The petitioner is a private limited company engaged in the business of trading in bath fittings and sanitary ware. It was duly registered as ‘taxable person’ under the provisions
Highlights of amendments under the Companies (Amendment) Bill, 2020 Clause No. of the Bill Section of the Act and Title Proposed Amendment Clause 2 Definition of Listed company clause (52) of section 2 To insert a new proviso that enables the Central Government to exclude
GST To do list for September 2020 The month of September is quite important in GST. This term is used 7 times in the CGST Act. Out of those 7 times, one is covered in definition. Other 6 times it creates a timeline for one
Case Covered: Sanyog Construction Private Limited Versus The State of Bihar Facts of the Case: Petitioner has prayed for the following reliefs: “I. To the respondent no. 4 to permit the Petitioner to file/upload statutory appeal on the GST web portal under section 107 of
Case Covered: Rajive And Company Versus The Assistant Commissioner Facts of the Case: The petitioners have approached this Court through the present writ petitions at various stages during an investigation that is ongoing into the affairs of the petitioners under the GST Act, at the instance
The Companies (Amendment) Bill, 2020 A BILL further to amend the Companies Act, 2013. BE it enacted by Parliament in the Seventy-first Year of the Republic of India as follows:— Section 1 Short title and commencement. (1) This Act may be called the Companies (Amendment) Act,
Bihar Settlement of Taxation Disputes (Second) Rules, 2020. The 21st September 2020 S.O. 167, dated 21st September 2020–In exercise of the power conferred by sub-section (1) of section 6 of the Bihar Settlement of Taxation Disputes Ordinance, 2020, the Governor of Bihar is pleased hereby
The Foreign Contribution (Regulation) Amendment Bill, 2020 A BILL further to amend the Foreign Contribution (Regulation) Act, 2010. BE it enacted by Parliament in the Seventy-first Year of the Republic of India as follows:- Section 1 Short title and commencement (1) This Act may be called
