In a recent development the honourable SC has reversed the judgement of Delhi high court. It was held in case of BRANDIX MAURITIUS HOLDINGS LTD (The author can be reached at shaifaly.ca@gmail.com) In this case the officer issued an assessment order. He didn’t mention the
Wrong ITC claimed Very common scenario in the initial period of GST. The ITC of CGST SGST , wrongly claimed in IGST. Very useful judgment for all those taxpayer who committed the same mistake. Here the court said that the Copy of the representation submitted
When people fall in love and get married, it’s often their hope that the union will last ’till death do them part.’ However, many things happen in between, and for one reason or the other, the union comes to a stuttering end. With this divorce
The judgment of Delhi High Court in case of Amazon Wholesale- The classification is always a litigated subject. In a recent judgement by the Delhi High Court classification of some items of Amazon Wholesale was announced. Let us have a look at this judgment. Citations
The honourable supreme court in its 476 pages judgments had upheld the abrogation of Article 370. On 5 August 2019, the President issued CO 272, the Constitution (Application to Jammu and Kashmir) Order 2019. By the CO, the President in exercise of powers under Article
Whenever we have a demand from he department we rush to make payment. DRC 03 is the form we use to make the voluntary payment. This may be after a notice and without any notice also. When the time to declare a liability via GSTR
GST penalty reduced from Rs. 56 lac to Rs. 10,000 This is going to be an interesting read. In a judgement the court reduced the penalty of Rs. 56 lac (Approx) to Rs. 10,000. In this case the penalty u/s 122 was levied for not
Indira Gandhi’s declaration of a National Emergency in 1975 suspended fundamental rights, notably Article 21 and 226, impacting citizens’ liberties. During that period, it wasn’t individuals facing trial but the courts themselves under scrutiny. While the Madhya Pradesh High Court found the suspension of rights
The 16th Finance Commission faces a daunting challenge as the disparity between resource mobilization by the Center and state governments persists. With a focus on sustainable development goals and balanced regional growth, the upcoming commission will decide the distribution pattern of net tax proceeds between
In a recent judgment, the Allahabad High Court ruled that mere allegations of an illicit relationship in a marriage cannot be based solely on imagination; they must be explicitly stated. The Court, comprising Justice Saumitra Dayal Singh and Justice Shiv Shanker Prasad, granted a
