Introduction: In a recent ruling by the West Bengal Authority for Advance Ruling (AAR), the GST exemption status for dredging services provided to the government was clarified. This ruling, issued in the case of In Re. Dredging and Desiltation Company (P.) (Ltd.), sheds light on
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 Appellant filed a writ petition before the
Introduction: In the dynamic realm of real estate, ensuring transparency and protecting consumer interests are paramount. Real Estate Regulatory Authorities (RERAs) play a pivotal role in achieving these objectives. However, recent discussions have arisen regarding the applicability of Goods and Services Tax (GST) on RERAs,
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 Singh and Shiv Shanker Prasad, has drawn attention to the burden of proof in cases
Introduction Overview of the Case: Manmohan Krishna vs State of UP and Another Importance of Upholding Integrity of Legal System Misuse of Laws: A Growing Concern Rising Trend of Filing False Cases Need for Stricter Laws to Deter Misuse Court’s Ruling: Quashing False Cases and
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 vehicle number filled in the part B of the E-way bill and
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 Self approval- 5.1 Board vide Notification No. 36/2021-Customs (N.T.) dated 29.03.2021 notified that
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
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 moratorium period. In this case the company was admitted to CIRP. After that
