As per Section 153 of the companies Act 2013, everyone who intending to be appointed as director of a company shall make an Application electronically for allotment of a Director Identification Number (DIN). The DIN Form is available on MyMCA portal i.e. Form DIR-3. The form has to be filled online and submitted for DIN […]
The Finance Bill, 2021 was passed in the Lok Sabha on 23rd March 2021. The salient features of the bill include: – Reduced compliance burden for senior citizens of age 75 years & above -Tax incentives for Affordable Housing and Affordable Rental Housing -Reduction in Time Limits of Re-opening of Assessment -Setting up of Dispute […]
Raj Metal Industries & Anr. Vs Union of India & Ors. (Calcutta High Court) While allowing a writ petition filed by Raj Metal Industries & Anr, the Calcutta High Court has quashed the proceedings initiated by the West Bengal GST authorities by considering the fact that the matter is already pending before the CGST authorities. […]
HLS Asia Ltd. Vs DCIT (ITAT Delhi) Prima facie after looking at provisions of Section 17 and the concept of Director under the Companies Act and thus has a relationship as an employee to the Company. Besides this, the fees which is termed as sitting fees is the part and parcel of remuneration of the […]
What is the reasonable apprehension with the authority is not disclosed in the order at Ext.P6(Series) or in the order at Ext.P9. Furnishing bank guarantee of about Rs.30 crores would certainly block that much amount from the business of the petitioner. The petitioner, on account of an order by the adjudicating authority has no remedy of appeal under Section 107 of the CGST Act in the matter.
Vishan Gupta Vs State of U.P. (Meerut District Court) The applicant has been arrested and he has been explained the grounds of his arrest. The raid and search operation were conducted by the team of officers of Directorate General of GST intelligence on 25/05/2019 at the rented premises and during search some documents and Computer […]
