Notification No. 39/2020 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 39/2020 – Central Tax New Delhi,
Whether service tax is applicable on salary paid under notice period M/S HCL Learning Ltd. Vs Commissioner of CGST, Noida PETITIONER: M/S HCL Learning Ltd. RESPONDENT: Commissioner of CGST FACTS: Revenue has demanded service tax on that portion of salary which has been paid to
Why conversion of Public Limited Company should not be considered as Back Step Preface There are always certain reasons while opting for the registration of the Company as a Public Limited Company which might be either with a view to accepting deposit from public or
Citations: Article 226 of the Constitution of India Rule 61 (5) of the GST Rules Section 37 of the CGST Act Section 38 of the CGST Act Section 39 of CGST Act Section 77 of the Act Section 168 of the CGST Act Section 54
Citations: Section 140 of the CGST Act Rule 117 of the CGST Rules A.B. Pal Electricals v Union of India SCG Contracts India Pvt. Ltd. vs. KS Chamankar Infrastructure Pvt. Ltd. Willowood Chemicals Pvt. Ltd. vs. Union of India ALD Automotive Pvt. Ltd. vs. Commercial
5 New Notifications in GST 5 New Notifications in GST yesterday. These notifications are issued via the Gazette of India. They are not yet at the CBIC website. But they are quite important. Let us have a look at their summary. Filing of the return
Section 56 of the Indian Contract Act deals with the frustration of a contract and states that any act which was to be performed after the contract became unlawful or impossible to perform and which the promisor cannot prevent will become void. The Supreme Court
Case Covered: Bharti Airtel Ltd Vs. UOI : Case of Bharti Airtel Ltd Vs. UOI , argued by Advocate Tarun Gulati in Delhi high court. In this case, taxpayers are allowed to rectify GSTR 3b in the month to which it pertains. para 4 of
Quick Synopsis of Reliance Elektrik Works Vs. UOI Delhi high court in a historical decision allowed Tran 1 form till June 30. In the case of Reliance Elektrik Works Vs. UOI, This decision was made. The court observed that the period provided by the CGST
About the Course: In this session, Rohit Kapoor Ji will discuss the following points: Understanding the Basis of Appeal before CIT Compilation of Appeal Documents (Ground, Facts, Condonation, Stay of Demand, etc.) The procedure of CIT(A) Important Points to Be Kept in Mind at the
