Goods and Services Tax (GST) will have to be paid only for profit on resale of old or second hand gold jewellery. This arrangement has been given by the Authority of Advance Ruling (AAR) of Karnataka. Aadya Gold Pvt Ltd, […]
HIGH COURT JUDGEMENT PROCEDURE FOR DELIVERY OF SCN TO BE FOLLOWED (MANDATORY to be followed) (Madhya Pradesh HC – Ram Prasad Sharma Vs Chief Commissioner) Facts – The Petitioner had received Show Cause Notice (SCN) to their e-mail address which […]
AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL in case of Teretex Trading (P.) Ltd. vide ORDER NO. 03/WBAAR/2021-22 dated JUNE 28, 2021 decided the same issue. • Submission of Applicant:- As stated by the applicant, the modus operandi of the business […]
World Intellectual Property Organization Bars Delhi-based Firm ‘Om Soft Solutions’ from Illegally Using Brand Name “Khadi”
The World Intellectual Property Organization (WIPO), a specialized agency of the United Nations for brand protection across the world, has ordered a Delhi-based firm against using a domain name http://www.urbankhadi.com, which illegally uses the brand name “Khadi”. The Administrative Panel […]
AAR Gujarat’s Judgement on Admissibility of Input Tax Credit of Tax Paid or Deemed to have been Paid
Case: Moksh Agarbatti Co. Dated: 23.08.2019 Query: Admissibility of input tax credit of tax paid or deemed to have been paid (Aggarbatti). To Download the Judgement, Please Click Here
ITAT Chennai held that diary, note book and deleted data in CPU are not books of accounts of the asseseee in course of its business and thus, no addition could be made towards entries found in those diary , note […]
Case: Shree Mohit Rameshpal Gupta. Dated: 19.05.2020 Query: What is tax rate of SGST and CGST under Goods and Service Tax Act? And which HSN code will apply?
The Income Tax Appellate Tribunal (ITAT), Agra bench consisting of Judicial Member Lalit Kumar and the Accountant Member Dr Mitha Lal Meena has ruled that cash deposit made by the housewives during the demonetization scheme 2016, cannot be subject to […]
Case: Manishbhai Champakbhai Mehta. Dated: 30.07.2020 Query: What is the HSN code of grinding of plastic material and what is the tax rate of said goods? Ruling by AAR: HSN code of grinding of plastic depends upon the type of […]
18% GST will be Charged on Labour Supply if the Registered Person Does Not Meet the Criteria of Pure Agent: AAR Gujarat [Read Judgement]
Case: Bhadresh Kumar Rameshchandra Dave. Dated: 14.10.2020 Query: What will be the applicable GST rate for the activity carried out by the applicant?
Delhi High Court has directed a Ghaziabad-based trader, who indulged in fraudulent manufacturing and selling of counterfeit Khadi Prakritik Paint, to stop all such activities immediately. The court noted that the defendant JBMR Enterprises, owned by one Umesh Pal, has […]
Common Maintenance Fund Collected from Members is Liable to GST at the Time of Actual Supply of Service [Read Judgement]
Case: The Capital Commercial Co-op. (Service) Society Limited Question-1: Whether applicant is liable to pay GST on the common maintenance fund/ deposit collected from their members? Answer: Answered in affirmative. Question-2: If Yes, then, what shall be considered as the […]
Medicines, Consumables and Implants used With or Without Packages along with Allied Services will be Considered as Composite Supply: AAR Gujarat [Read Judgement]
In the case of Shal by Limited, AAR Gujarat held that the medicines, consumables and implants used in the course of providing l health care services to in-patients for diagnosis or treatment for patient opting with or without packages along […]
Query: Classification and rate of tax leviable on Bollards, Bolts (fixtures), Nuts (fixtures), Screw (fixtures), Washer (fixtures), Frontal Frames, Fascia Pads – UHMW PE pads, Buoys, Chains, Swivel/D-Shackle/ Chain tensioner and Rubber Fender (both types). Ruling: Please Click Here to […]
Query: Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on ‘Castor Oil Seed’ which were procured from Agriculturists […]
Bombay HC (Division Bench) today presided over matter pertaining to constitutional validity of Section 13(8)(b) dealing with ‘place of supply’ in case of ‘Intermediary service’; While Justice Ujjal Bhuyan held 13(8)(b) of the IGST Act to be ultra vires besides […]
Rajasthan High Court declines Bail in Alleged Fake ITC case Rupees 47 crore Case Name : Sumit Dutta Vs Union of India (Rajasthan High Court) Date of Judgement/Order : 20/04/2021
Case Name : Devi Prasad Tripathy Vs The Principal Commissioner CGST and Central Excise (Orissa High Court) Date of Judgement/Order : 22/04/2021
E-filing 3.0 Module Launched by the Supreme Court Allows Client, Advocate and Court to Complete the Proceedings Virtually
Dr Justice Dhananjaya Y. Chandrachud, Judge, Supreme Court of India and Chairperson, e-Committee of the Supreme Court, inaugurated an e-Filing 3.0 module to allow electronic filing of court documents, through a virtual event. The e-filing 3.0 module, introduced by the […]
In the case of Ranchi Carrying Corporation vs State of UP & 2 Others, the Allahabad High Court held that the service of detention order on the driver or fixation of a copy of the order on the truck is none of the methods prescribed under section 169 and thus, same could not be deemed to be a valid service of notice.
The guidelines include user guide for e-nomination of Counsel, e-nomination of Clerk, e-application for Special Hearing Pass and e-submission for Self-Declaration.
The SC has classically discussed the difference of meaning the word “A(An)” and “The” and consequently the importer has got the heavy relief from the impugned order of CESTAT which was against the importer.
President Appoints Shri Mohammed Ghouse Shukure Kamal as Additional Judge of the Karnataka High Court
Shri Mohammed Ghouse Shukure Kamal, has practiced for more than 23 years in Karnataka High Court and subordinate courts at Bengaluru. He -practices in Civil, Criminal, Constitutional, Labour, Arbitration, Revenue and Waqf. Matters.
Four persons, including two brothers, Swaran Singh and Amar Singh, both of whom have since died and are represented by their legal representatives, had constituted a partnership firm – Guru Nanak Industries, on 2nd May 1978. On 6th May 1981, […]