"October, 2018" Archive - Page 3

Ghost of Sabarimala will continue to haunt for some time, at least…

The Author in this article tries to put forth the consequences of the issue involved in Sabarimala temple matter decided by the constitution bench of Court of India on 28-Sept-2018...

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Posted Under: Corporate Law |

Restoration of Provisional Attachment under GST- How to apply?

A. FAQs on Filing Application for Restoration of Provisional Attachment under GST Q.1 What is Restoration of Provisional Attachment? Ans: If proceedings are pending under section 62 or 63 or 64 or 67 or 73/74 i.e. (proceedings are yet to be concluded) and Commissioner/ Competent authority is of opinion that for the purpose of protecting [...

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Posted Under: Corporate Law |

Re-Assessment Order under Karnataka VAT after GST rollout is Valid

M/s. Prosper Jewel Arcade LLP Vs The Deputy Commissioner Commercial Taxes (High Court Karnataka)

M/s. Prosper Jewel Arcade LLP Vs The Deputy Commissioner Commercial Taxes (High Court Karnataka) The Court further added that “therefore, the larger constitutional questions raised in the present writ petition and as sought to be canvassed by the learned Senior Counsel for the petitioner like the substitution of Entry 54 in List II, eff...

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Allow to amend TRAN-1 (CENVAT credit) if mistake is bonafide

OEN India Ltd. Vs Union of India & Others (Bombay High Court)

OEN India Ltd. Vs Union of India & Others (Bombay High Court) HC directs Petitioners to file representation to CBIC. This representation would be considered by the CBIC for verification and the bona fides of the claim made by the Petitioners. If satisfied, Petitioners would be allowed to amend the Trans­1 form to reflect the [&hellip...

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Empanelment for Concurrent Audit of National Insurance Company Ltd.

Tender Document For Selection Of CA Firm For Concurrent Audit Of Investment Operations Of Empanelment for Concurrent Audit of National Insurance Company Ltd....

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Posted Under: Corporate Law |

Appointment of Secretarial Auditor with New India Assurance Co. Ltd.

e-TENDER FOR REQUEST FOR PROPOSAL FOR SELECTION OF Practicing Company Secretaries/Firm of Practicing Company Secretaries for conducting Secretarial Audit of the Company for the year 2018-2019 of New India Assurance Company Limited....

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Posted Under: Corporate Law |

18% GST on Supply of minerals & erection work as work contract services

In re Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh)

In re Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh) As per the Memorandum of Association of the Company, Main objects to be pursued by the Company on its incorporation is to carry on the business of purchasing, selling, importing, exporting, selling, trading of electrical energy, including formulatio...

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5% GST payable on Royalty to Govt for right to use minerals

In re Pioneer Partners (GST AAR Haryana)

In re Pioneer Partners (GST AAR Haryana) The services for the right to use minerals including its exploration and evaluation, as per Sr. No. 257 of the annexure appended to notification no. 11/2017-CT (Rate), dated 28.06.2017 is included in group 99733 under heading 9973. The royalty/dead rent paid/payable to the Government by the applica...

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18% GST payable on Construction of residential flats for MPPGCL

In re M/s. Shreeji Infrastructure India P. Ltd. (GST AAR Madhya Prdesh)

The activity in question definitely does not have any relation to the principal work of power generation entrusted by the state government to MPPGCL, and therefore the works contract service of construction of residential quarters would attract GST @18% (9% CGST + 9% SGST) in terms of Notification No.11/2017-CT Rate dtd.28.06.2017 and cor...

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‘Militry Malai Mithai’ classifiable as ‘Sweetmeat’: GST AAR

In re M/s. Italian Edibles Private Limited (GST AAR Madhya Pradesh)

The product 'Militry Malai Mithai' as described in the Application will merit classification under Chapter Heading 2106 90 of the GST Tariff as 'Sweetmeat' and would be chargeable to 5% GST ...

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