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 Apex court in case of “Ganpati Dealcom Private Limited”- (a.) Section 3(1) of 1988 Act is
Comment The order was issued before hearing the appellant. The order is cryptic and it is template based and doesn’t mention the reason for the demand raised. Details of the case Pleading 1. Petitioner impugns order dated 24.12.2023, whereby Show Cause Notice dated 24.09.2023,
Comment Writ was rejected by the court. The appellant was asked to first make reply to the adjudicating authority. Details of the case Pleading Challenge has been raised to the adjudication notice issued under Section 73 of the Uttar Pradesh Goods and Services Tax Act,
Comment Duplicate proceedings for same period not allowed The proceedings were already in process. A summon was issued to the taxpayer. Court held that dual proceedings for the same period are not possible. The order was stayed by the court. Details of the case Pleading
Introduction The Directorate General of Goods and Services Tax Intelligence (DGGI) has launched a sweeping investigation into suspected tax evasion by leading commercial coaching centers across India. Reports suggest that these entities may have evaded taxes totaling an astonishing ₹850 crore during the fiscal years
Comment The appeal was filed online in this case. But the TP couldnt file the certified hard copy. The honourable court dropped the order rejecting the appeals declaring them time barred. It was clarified by the court that if the appeal is successfully filed on
Comment The secondment of employees was treated as manpower supply by the honorable Supreme court. This was a very important judgment and after this the department started sending a lot of notices. Then the department issues instruction no. 5/2023(attached here). Details of the case
Burden of Prove is on Taxpayer HOWEVER If the Error is Clerical/ Typographical in Nature, Initial Burden is on Department to Prove Evasion of Tax- [Way Bill, Vehicle Detention] Allahabad High Court in case of M/S Indeutsch Industries Private Limited Versus State Of U.P. And
“CASH” does not fall under ambit of “Thing”, CGST Authority not empowered to seize Cash during Search u/s 67 of CGST Act, 2017 Hon’ble Delhi High Court in case of M/S K.M. Food Infrastructure Pvt Ltd Through Its Director Mukesh Kapoor and Mukesh Kapoor and
Background: In a recent landmark ruling, the Delhi High Court awarded Rs. 12 lakhs in costs and damages to Castrol Limited in a trademark dispute against two individuals manufacturing engine oil products under the mark “Newcast Roi Racing.” Deceptive Similarity: Justice Sanjeev Narula highlighted the
