The author can be reached at shaifaly.ca@gmail.com Cases Covered: GEETHA AGENCIES Vs DEPUTY COMMISSIONER OF STATE TAX , Facts of the cases: The petitioner’s input tax credit for an amount of Rs.1,10769/- (SGST + CGST), has been denied on the ground that there is mismatch
The author can be reached at shaifaly.ca@gmail.com Cases Covered: RAJKALP MUDRANALYA PRIVATE LIMITED Vs SUPERINTENDENT Facts of the cases: The challenge in this petition is to the order passed by the Appellate Authority under the CGST. Since, no Tribunal is constituted, the challenge is Challenge
On Monday, the Delhi High Court intervened by halting the enforcement of a trial court’s summons directed at Sunita Kejriwal, the wife of Chief Minister Arvind Kejriwal. The case revolved around allegations that she possessed two voter identification cards. Justice Amit Bansal acknowledged Sunita Kejriwal’s
Section 38 of the CGST Act as amended by the Finance Act 2023 Note: Section 38 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text On
The Ministry of Steel and Steel Products (Quality Control) order under the BIS Act, 2016. Periodically the Ministry issue such QCO order to cover more grades of steel and related products. The Quality Control Order mandates that all the steel products imported into the country
While the elected branch of government aims to be responsive to the will of the people, the Chief Justice of India emphasized the vital importance of judges adhering to Constitutional principles. He pointed out that courts serve as a forum for meaningful engagement, providing
Post credit to CA Keshav Maloo & Associated I. Compliances before 31st March 2023 A. File LUT for zero-rated supplies for F.Y .2023-24 Taxpayers are required to submit a Letter of Undertaking for undertaking zero-rated supplies i.e., export of goods or services or supply
On November 3, the Indian Supreme Court strongly rebuked the Indian Army for its perceived arbitrary stance regarding the promotion of women officers who had been granted permanent commission in accordance with prior court judgments. The Court expressed its disapproval of the Army’s approach, noting
Cases Covered: M/s Nahar Industrial Enterprises Limited Vs Union of India, Citation: Union of India & Others Vs. VKC Footsteps India Private Limited Commissioner of Income Tax, Madras Vs. Kasturi & Sons Ltd State of Jharkhand & Others Vs. Tata Steel Limited & Others, Commissioner
“The system is currently undergoing compliance checks for Form DRC-01C. If you encounter the message ‘Please try to file GSTR1 again after some time,’ rest assured that this can affect both NIL and non-NIL returns for various clients on a random basis. It may not
