The author can be reached at shaifaly.ca@gmail.com Cases Covered: M/S MODI NATURALS LTD Vs THE COMMISSIONER OF COMMERCIAL Citation State of Karnataka v. M.K. Agro Tech Private Limited,. Partington v. Attorney General Rajasthan Rajya Sahakari Spg. & Ginning Mills Federation Ltd. v. CIT State Bank
The author can be reached at shaifaly.ca@gmail.com Cases Covered: Varshan Enterprises Vs Office of the GST Council Citation Mafatlal Industries Limited v. Union of India Pentacle Plant Machineries Private Limited v. Office of the GST Council, New Delhi and others Commissioner of CGST & Central
A writ petition has been filed in the Supreme Court by Adv. Sri Pradeep Kanthed regarding facilitating option for *revised GST returns under the provisions of the GST Act. Many taxpayers are facing a lot of issues due to clerical errors done in GST returns.
The process of return filing has been simplified over a period of time. With effect from December 2020, FORM GSTR-3B is getting auto-generated on the portal by way of autopopulation of input tax credit (ITC) from FORM GSTR-2B (auto-generated inward supply statement) and auto-population of
The author can be reached at shaifaly.ca@gmail.com Cases Covered: BHARATKUMAR PRAVINKUMAR AND CO Vs STATE OF GUJARAT Citation Smt.Kanishka Matta Vs. Union of India and others Shabu George Vs. State Tax Officer Arvind Goyal CA Vs Union of India and others Facts of the cases:
A series of meetings is on the horizon, dedicated to a comprehensive review of the Goods and Services Tax (GST) and the associated indirect taxation procedures. The primary aim of these meetings will be to engage in brainstorming sessions, scrutinize existing processes, and deliberate upon
Section 20 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860 on TexT: Nothing is an offence which is done by a child under seven years of age.
Section 19 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860 on Text: Nothing is an offence merely by reason of its being done with the knowledge that it is likely to cause harm, if it be done without any criminal
Section 17 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860 on TexT: Nothing is an offence which is done by accident or misfortune, and without any criminal intention or knowledge in the doing of a lawful act in a lawful
Section 15 of Bhartiya Nyay Sanhita as compared to same provision in IPC Act 1860 on text : Nothing is an offence which is done by any person who is justified by law, or who by reason of a mistake of fact and not by
