Paridhi Jain Vs State (Rajasthan High Court) -
Paridhi Jain Vs State (Rajasthan High Court) HC held that Having regard to the facts and circumstances of the case and upon a consideration of the arguments advanced and the fact that the petitioner being a practising Chartered Accountant and a lady of 27 years is facing incarceration for last more than one month and […]...
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Search and Seizure Powers of the Authorities under the provisions of Section 67 to 71 of Central Goods and Services Tax Act, 2017 and their limitations. Source- High Ground Enterprises Ltd Vs UOI (Bombay High Court); Writ Petition No. 8075 of 2019; Decided on August 14, 2019 Ratio of the Judgment Section 67(5) creates a […]...
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लो भैया अब हम भी CA हो गए । ले लिया था 12th से पहले एडमिशन, भुला कर बचपन के दिन किताबो में हम खो गए लो भैया अब हम भी CA वाले हो गए । । Accounts की Entr...
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About 91% of eligible large Taxpayers filed Annual GST Return and 92% eligible large taxpayers filed the Reconciliation Statement (GSTR-9C) by 12th Feb 2020 – 91.3% of eligible large taxpayers filed annual return (GSTR-9) by 12th Feb 2020. – 92.3% filed reconciliation statement (GSTR-9C) by 12th Feb 2020. -Total 42.03 Lakhs ...
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Neva plantation Private Limited Vs ACST&E (GST Appellate Authority Himachal Pradesh) -
Neva plantation Private Limited Vs ACST&E (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity/quality of goods and further it has been clearly mentioned on the challan that the goods are not for sale only for repair. Since the transaction has no tax implications, the proper office while a...
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It is an issue that whether these concessional tax rates will be available in cases where the Income Tax return is filed belatedly under Section 139(4) or for the first time u/s. 148, 142(1) etc. In this article an attempt has been made to discuss the above issue along with in depth analysis on various other aspects of these new sections....
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Bhushan Power & Steel Limited Vs Asst. Commissioner State Taxes & Excise (GST Appellate Authority, Himachal Pradesh) -
Bhushan Power & Steel Limited Vs Asst. Commissioner State Taxes & Excise (GST Appellate Authority Himachal Pradesh) Rule 138(10) says that validity of e-way bill may be extended within 8 hours from the time of its expiry but in the instant cases the vehicle was practically apprehended in almost 08 to 09 hours of the […]...
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Godrej Consumer Products Ltd. Vs ACST&E-Cum (GST Appellate Authority) -
Godrej Consumer Products Ltd. Vs ACST&E (GST Appellate Authority, Himachal Pradesh) It is revealed that due to a typographic error while generating E-way bill, the petitioner mentioned approx distance between Puducherry to Himachal Pradesh as 20 Kilometers instead of 2000 Kilometers. As a result, a validity of one day has been calcula...
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Procedure For Change In Registered Office of LLP- Section-13 of LLP Act- 2008, Rule 17 of LLP Rules- 2009 As per Section 13 of LLP, 2008 every LLP shall have a registered office to which all communications and notice may be addressed and where they shall be received. Address of initial registered office of a […]...
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Provision in relation to closure of LLP has been mentioned u/s 75 of LLP Act, 2008 read with Rule 37 of LLP Rules, 2009. Name of defunct LLP can be struck off by the Registrar: Suo-motto; or On application by the LLP. Defunct: The generic meaning of the word ‘defunct’ is a state of being […]...
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