"12 October 2021" Archive

Will cannot be doubted merely for Exclusion of brother or sister: SC

V. Prabhakara Vs Basavaraj K. (Dead) By Lr. & Anr. (Supreme Court of India)

V. Prabhakara Vs Basavaraj K. (Dead) By Lr. & Anr. (Supreme Court) A testamentary court is not a court of suspicion but that of conscience. It has to consider the relevant materials instead of adopting an ethical reasoning. A mere exclusion of either brother or sister per se would not create a suspicion unless it […]...

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Sec 138 NI Act: Complaint comes to an end Once Accused & Complainant Enter into a Settlement Agreement: SC

Gimpex Private Limited Vs Manoj Goel (Supreme Court of India)

Gimpex Private Limited Vs Manoj Goel (Supreme Court of India) A complainant cannot pursue two parallel prosecutions for the same underlying transaction. Once a settlement agreement has been entered into by the parties, the proceedings in the original complaint cannot be sustained and a fresh cause of action accrues to the complainant unde...

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Advisory for E-scrip to avail Export Incentive Schemes (RoSCTL, RoDTEP)

Advisory No. 06/2021 01/10/2021

I. To avail the scheme exporter shall make a claim for RoSCTL/RoDTEP in the shipping bill by making a declaration. II. Once EGM is filed, claim will be processed by Customs. III. Once processed, a scroll with all individual Shipping Bills for admissible amount would be generated and made available in the users account at ICEGATE...

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Process undertaken will come under job work purview if no new product comes into existence

In re Fine Electro Coating (GST AAR Maharashtra)

In re Fine Electro Coating (GST AAR Maharashtra) Since no new product comes into existence after the process conducted by the applicant on the goods supplied by its principals, therefore the process undertaken will come under the purview of jobwork as defined under Section 2 (68) of the GST Act, 2017. Thus, in view of […]...

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Job work services by Garware industries Limited falls under clause (id) Heading 9988

In re Garware Industries Limited (GST AAR Maharashtra)

In re Garware Industries Limited (GST AAR Maharashtra) Question: – Whether as per Notification no. 20/2019 dated 30/09/2019, services provided by Garware industries Limited falls under clause (id) Heading 9988. Answer:- The Impugned services provided by applicant falls under clause (id) Heading 9988. FULL TEXT OF ORDER OF AUTHORITY ...

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Mumbai Port Trust eligible for GST exemption on certain payments to MMRDA

In re Mumbai Port Trust (GST AAR Maharashtra)

In re Mumbai Port Trust (GST AAR Maharashtra) Question. Whether in law and in facts and circumstances of the case, the Applicant (MbPT) is entitled to exemption from payment of GST in terms of Entry No.3 of the Notification No. 12/2012-CTR dtd.20-06-2012 on the following considerations payable to it by Mumbai Metropolitan Region Developme...

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AAR Maharashtra allows Rotary Club of Bombay Peninsula to withdraw application

In re Rotary Club of Bombay Peninsula (GST AAR Maharashtra)

In re Rotary Club of Bombay Peninsula (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s. Rotary Club of Bombay Peninsula, vide reference ARA No. 63 dated  28.12.2020 is disposed of as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA PROCEEDINGS (Under S...

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Turbilatex C-reactive protein (CRP) infinite & HbA1c infinite classifiable under Heading 38.22

In re Accurex Biomedical Private Limited (GST AAR Maharashtra)

In re Accurex Biomedical Private Limited (GST AAR Maharashtra) Question: – HSN Classification and GST rate to be charged on below products: 1. Turbilatex C-reactive protein (CRP) infinite 2. HbA1c infinite Answer:- The said products are classifiable under Heading 38.22 and under Sr.No 80 of Schedule II of the Notification No. 1/2017...

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Allotment of Flat to Sourav Ganguly was quashed as no one above Law

Humanity, Salt Lake &

The allotment of a plot by the West Bengal Housing Infrastructure Development Corporation (HIDCO) to former cricketer and current BCCI President Sourav Ganguly for the purpose of establishing an educational institution was quashed as no one could claim to be exclusive, above the law and sought benefits from the State, especially when ques...

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In a contempt jurisdiction, Court cannot travel beyond original judgment: SC

V. Senthur And Another Vs M. Vijayakumar (Supreme Court of India)

In a contempt jurisdiction, the court will not travel beyond the original judgment and direction; neither would it be permissible for the court to issue any  supplementary or incidental directions, which were not to be found in the original judgment....

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