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Archive: 10 August 2021

Posts in 10 August 2021

Detention order passed without application of mind is liable to be vitiated

August 10, 2021 2340 Views 0 comment Print

Gopal Gupta Vs Union of India & Ors. (Delhi High Court) The petitioners herein have produced certified copies of the detention orders dated 17.05.2019 passed in the case of Union of India & Anr. vs. Dimple Happy Dhakad, reported as (2019) 20 SCC 609 (filed by the detenu’s wife) from the records available in the […]

GST exempt on housekeeping, Security & Other services to Government Hospitals

August 10, 2021 37077 Views 0 comment Print

In re Padmavathi Hospitality and Facilities Management Service (GST AAR Tamilnadu) Whether services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution? If not then can we conclude that no exemption is available to PHFMS? The proposed supply […]

GST exemption on Vocational Training Courses by Leprosy Mission Trust India

August 10, 2021 1155 Views 0 comment Print

In re The Leprosy Mission Trust India (GST AAR Tamilnadu) (i) The services provided by the Leprosy Mission Trust India, Regional Industrial Training Institute, Vadathorasalur under Vocational Training Courses pertaining to Mechanic (Motor Vehicle), Electrician, Sewing Technology recognized by National Council for Vocational Training (NCVT) are exempt under Serial Number 66 of Notification 12/2017 Central […]

SOP for Faceless Services in Delhi Transport Department

August 10, 2021 3441 Views 0 comment Print

1. The Transport Department has taken up a major initiative to provide all public services of Transport Department in faceless manner, dispensing with the requirement of a physical visit to MLO offices.

Olympic medallists earned fame & deserves tax free prize money

August 10, 2021 13135 Views 6 comments Print

The Olympic medal winners are now enjoying and having the time of their lives; a well deserved reward for their perseverance and hard work. Not only the award winner players, but also the not so lucky players and their coaches have also been bestowed with lots of rewards and love by the fellow countrymen.

Law relating to partition of HUF

August 10, 2021 18564 Views 8 comments Print

HUF (Hindu Undivided family) is peculiar concept under Hindu Law which is not prevalent in any other religion. All the assets of an HUF are owned collectively by all the members. As the share of each of the members in the HUF assets fluctuates with death and birth in the family, no member can predicate […]

Analysis of Liquidated Damage clause in Commercial Agreement

August 10, 2021 6150 Views 0 comment Print

Now, it is no secret that we don’t live in an ideal world and thus many times things don’t turn out as we want it to be, thus it results to disputes and delays which thereby impacts the economy in a negative way. In such times, arbitral proceeding plays a crucial role to resolve the dispute in the most cost-effective manner possible.

Service tax excess paid and which could not be adjusted owing to transition to GST is refundable to assessee and limitation cannot be cited for denial

August 10, 2021 960 Views 0 comment Print

Manoj Vijay Vs Commissioner Central Goods And Service Tax (CESTAT Delhi) Since post July 01, 2017, the applicability of Rule 6 (4A) of Central Excise Rules was no more available to the appellant, the excess amount already got deposited by the appellant at the time when Service Tax liability for the said quarter had not […]

Shops and Establishments Registration in Delhi is Mandatory

August 10, 2021 8916 Views 0 comment Print

OFFICE OF THE LABOUR COMMISSIONER LABOUR DEPARTMENT, GNCT OF DELHI 5 – SHAM NATH MARG DELHI- 110054 Public Notice All Shops and Establishments are required to be registered under Delhi Shops and Establishments Act, 1954. The registration is Online, free of Cost and without submission of any document.     For Ease of Doing Business, […]

Income Tax notice cannot be issued to Amalgamated Company

August 10, 2021 4110 Views 0 comment Print

Bombay High Court declares notice issued by DCIT to non-existent entity Alok Knit Exports as invalid. Details of the judgment on Assessment Year 2012-2013.

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