Krishan Lal Chopra Vs Director General of GST Intelligence (Punjab and Haryana High Court) Prayer in this petition is for grant of regular bail to the petitioner for the offence committed under Section 132 (1)(c) of CGST Act, 2017 read with Section 20 (xv) of IGST Act, 2017. While granting interim bail to the petitioner, […]
त्योहारी मौसम में महंगाई और बेरोजगारी की मार तो पहले से है, अब लोन का जाल फैलाया जा रहा है: प्रचार के माध्यमों से जोर शोर से बताया जा रहा है कि दिवाली पर हर शहर में 200 से 300 करोड़ रुपये की बिक्री हो रही है, लेकिन सरकारी आंकड़े कुछ और ही बयान कर […]
Nizar Moulavi Abdul Khader Vs Commissioner of Customs Mangalore (CESTAT Bangalore) Order-in-Original records a finding that gold was found in the foot band worn for medical purpose on both the feet of the appellant, well hidden/covered with black socks, shoes put over them. This is claimed as having been found on the ‘person of the […]
IDP Education India Private Limited Vs Additional Director General of Central Excise (CESTAT Delhi) It is undisputed that the appellant has an agreement only with IDP Australia. The appellant recruits or facilitates students in India, but does not get any remuneration from Australian universities. For the students who are recruited or admitted by the university […]
Sunrise Biscuit Co. Pvt. Ltd. Vs ITO (ITAT Gauhati) VAT subsidy received by the Assessee – subsidy received for substantial expansion of the undertaking – subsidy is capital in nature – capital subsidy liable to be excluded from the computation of books profit Facts- The assessee has received subsidy of INR 8,78,84,902/- from the Industrial […]
Whether the Project intended to given for Lease hold or free hold requires RERA registration ? – Penalty Charged by GUJ RERA Introduction It’s a known fact that RERA registration is applicable for the Projects if the area of land proposed to be developed does exceeds five hundred square meters or the number of apartments […]
A Person Ineligible u/s 29A IBC to Submit Resolution Plan Cannot Propose Scheme of Compromise & Arrangement u/s 230 Companies Act 2013- Supreme Court
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Reliance Industries Ltd. Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) Appellant blended 5% ethanol with 95% motor spirit to form EBMS – such blending doesn’t amount to manufacture – final duty payable on EBMS. Facts- The appellant is engaged in the manufacture of Motor spirit. The motor spirit is blended with Ethanol for the purpose of […]
Introduction- Process review or process audit is an examination of significant process/processes i.e. business and operational key risks and the controls established to mitigate those risks, including compliance with laws, regulations & established policies. Process audit stages & deliverables- Audit Stages Deliverables Pre-planning Determining the scope, area & period of process to reviewed Planning Understanding […]
