"07 January 2021" Archive

Is Concession in Law made by Counsel Binding on the Client?

Kirti & Anr. Etc. Vs Oriental Insurance Company Ltd (Supreme Court of India)

Kirti & Anr. Etc. Vs Oriental Insurance Company Ltd (Supreme Court of India) A very important issue recently came up before the Apex Court wherein the Court settled the controversy as to whether concession made by any counsel would bind the litigating  party. The Apex Court  in the case of Kirti vs. Oriental Insurance Company [&hell...

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DTPA Pre Budget Memorandum on Income Tax & GST Law

Union Budget is ahead and when we think of making a representation, our first humble submission is towards ‘ease of doing business, easy and stable laws and fearless atmosphere to work in a direction whereby the Country can be on the growth track at the fastest possible pace ....

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Posted Under: Corporate Law |

E-Invoicing under GST: A critical analysis

Since, e-invoice has not been defined in the CGST Act, many people has mis-understood the whole concept of e-invoicing and it is believed by many that e-invoicing is generation/ preparation of the invoice electronically on an online portal....

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Posted Under: Corporate Law |

Interest when GST paid within due date but return filed late

Interest not payable if GST return filed belatedly but amount deposited in Cash Ledger within due date? During the inception of GST era and with the nascent GST portal, one of the most popular confusion that conned everyone was, whether payment of GST is completed with deposition of tax amount in Cash Ledger (CL) or […]...

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Posted Under: Corporate Law |

Section 83 power should not be used as a tool to harass assessee

It is submitted that for the purpose of passing an order of provisional attachment under Section 83 of the Act, the pendency of the proceedings under Section 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74 is a must. In the absence of any such pending proceeding, there cannot be any order of provisional attachment...

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Posted Under: Corporate Law |

Who can exercise power under section 83 of CGST Act, 2017

The DB of Gujarat High Court in M/s. Valerius Industries Limited vs Union of India on 28th August, 2019 observed that it is only the opinion of the Commissioner which is condition precedent for taking action under Section 83 of the CGST Act, 2017 for provisional attachment of any property. However, any exercise of powers by any oth...

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Posted Under: Corporate Law |

Exercise section 83 power to Protect Revenue Interest & Not to Ruin Business: HC

[Ref: In the matter of M/s. Bindal Smelting Private Limited vs Additional Director General on 20 December, 2019 before DB of Punjab & Haryana High Court] In In the matter of M/s. Bindal Smelting Private Limited vs Additional Director General on 20 December, 2019 the DB of Punjab & Haryana High Court directed that the power...

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Posted Under: Corporate Law |

HC explains jurisdiction to try offences for E-commerce transactions

Kunal Bahl Vs State of Karnataka (Karnataka High Court)

Kunal Bahl Vs State of Karnataka (Karnataka High Court) In E-commerce transactions the jurisdiction to try offences will lie with a Court where the accused has its Head Office, Branch Office or other offices. 1. The order of Cognisance dated 8.6.2020 is not in compliance with the requirement of Section 191(1)( a) of the Cr.P.C […]...

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How to Furnish Documents in IFF under QRMP Scheme

Invoice Furnishing Facility (IFF) is a facility provided to quarterly taxpayers to file their details of outward supplies in first two months of the quarter. Article contains FAQs on How to Furnish Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme & Manual on Furnishing Documents in Invoice Furnishing Facility (IFF) und...

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Posted Under: Corporate Law |

CBIC introduces flagship Liberalised Authorised Economic Operator Package for MSMEs

CBIC has taken a new initiative to introduce its flagship Liberalised MSME AEO Package for Micro Small and Medium Enterprises (MSMEs)....

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Posted Under: Corporate Law |

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