Table of Contents Background:Key Issue:Supreme Court’s Decision:Conclusion: Background: Refund Claim: M/s. MPPKVV Co. Ltd. sought a refund of INR 3,83,67,782/- for the period between January 20, 1978, and January 07, 1991. Rejection and Appeals: The Assistant Commissioner rejected the refund on December 28, 2017. The
Table of Contents Introduction:Regulatory Functions of RERAs:GST and RERAs: Recent Developments:In the Context of GST Council:Previous Exemptions and Considerations:Expert Insights on GST Implications:Conclusion: Introduction: In the dynamic realm of real estate, ensuring transparency and protecting consumer interests are paramount. Real Estate Regulatory Authorities (RERAs) play
Table of Contents Background:Burden of Proof:Fundamental Principle of Tax Law:Procedural Fairness:Upholding Taxpayers’ Rights:Precedent and Implications:Conclusion: Background: In a recent legal development, the Allahabad High Court has made a significant ruling in a case involving the e-commerce giant Flipkart. This ruling, delivered by Justices Saumitra Dayal
Table of Contents IntroductionMisuse of Laws: A Growing ConcernCourt’s Ruling: Quashing False Cases and Imposing FineUpholding Integrity of LawCall for Legislative ReformsConclusion Introduction Overview of the Case: Manmohan Krishna vs State of UP and Another Importance of Upholding Integrity of Legal System Misuse of Laws:
Table of Contents Commentary on the case-Citation PleadingFactsObservationRead/download the copy of judgment- Commentary on the case- In this judgment there was a typographical error in the vehicle number in E-way bill. The documents were cross checked at a check point and there was difference in
CBIC has issued a notification for the process of amendment in bill of entry. The procedure will be based on various amendments as per their nature. Author can be reached at shaifaly.ca@gmail.com Table of Contents Self approval-Approval by the officerScenario A: Amendment is filed before
Bhartiya nyay sanhita was passed in parliament to replace Indian Penal code. Now the date of its applicability is also announced by the government. Home ministry issued a notification to appoint the date of its applicability. The decided date is 1st July 2024. The GST
Few important functionalities were made available on the GSTN portal. As we all know GSTN portal has many issues. Seamless flow to move from one tab to another is missing. But to help the taxpayers some new functionalities are added. 1- Download GSTR 2A in
Table of Contents Brief summary of the case-Facts-Observation-Read /download the copy of judgment- Brief summary of the case- CE Category- NCLAT interplay with GST Author can be reached at shaifaly.ca@gmail.com A cost of Rs. 50,000 was levied on the department for conducting search during the
Table of Contents Commentary-Citation-PleadingFactsObservationRead/ download the copy of judgment of M/s. Prism Scan Express Pvt. Ltd Commentary- An important judgment where the Apex courts judgment was clarified so as to cover the past transactions in Benami The applicability of Benami Act was settled by the
