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Archive: 30 May 2022

Posts in 30 May 2022

Postmortem of Union Budget 2024: A Comprehensive Webinar

July 16, 2024 3837 Views 3 comments Print

Join our webinar on July 24-25 for an in-depth analysis of Union Budget 2024. Learn about tax proposals, sector impacts, and investment insights. Register now!

Live Course on 360 degree Analysis of Input Tax Credit from a Litigation Perspective

July 14, 2024 3480 Views 0 comment Print

Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC complexities. Register now!

MCA imposes Rs. 3 Lakh Penalty on Company & Directors for not maintaining its registered office

May 30, 2022 3006 Views 0 comment Print

A company shall, on and from the thirty days of its incorporation and at all times thereafter, have a registered office capable of receiving and acknowledging all communications and notice as may be addressed to it. If any default is made in complying with the requirements of this section, the company and every officer who […]

Award passed by the Arbitrator was non-speaking order as passed without discussing claimant’s contentions

May 30, 2022 5079 Views 0 comment Print

C. Srimannarayana Vs Hindustan Petroleum Corporation Limited, SECBAD and Another (Telangana High Court) Facts- The petitioner was appointed as a dealer by respondent no. 1 for operating a retail outlet. As per the contract terms, the respondent had an absolute right to terminate the contract on the happening of certain events. On 05.07.2000, the respondent […]

Provision for Online Mutation in Property Tax Registers in Cantonments

May 30, 2022 936 Views 0 comment Print

As a step towards facilitating ease of living, over 2.18 lakh property tax payers living in cantonment areas would be able to apply online for Mutation in property tax register under eChhawani Portal (https://echhawani.gov.in). The property owners are required to apply online on eChhawani Portal for mutation in property tax register along with required documents […]

Fake reviews on E-Commerce platforms under Centre’s radar

May 30, 2022 912 Views 0 comment Print

Department of Consumer Affairs to hold meeting with E-Commerce entities and stakeholders to discuss magnitude of fake reviews and prepare a roadmap ahead

Condonation of delay in filing appeal – Appellate Authority bound to abide by HC Judgment

May 30, 2022 4257 Views 0 comment Print

K. L. Johar & Company Vs State Tax Officer (Kerala High Court) HC held that Once this Court directed that the time spent in the writ petition is to be excluded, the Appellate Authority could not have done otherwise. However, contrary to the binding observations of this Court, extracted above, the Appellate Authority refused to […]

Classification of legacy municipal solid waste processing & disposal services

May 30, 2022 918 Views 0 comment Print

Classification of the services Viz., ‘Processing and disposal of the legacy municipal solid waste near Kakulamanu Tippa, Tirumala through Bio-remediation & Bio- mining on’ as is where is basis to be provided by the applicant to the Superintendent Engineer, Tirumala Tirupati Devasthanams, Tirupati.

GST on procurement/distribution of drugs, Medicines & other surgical equipment on behalf of govt

May 30, 2022 1668 Views 0 comment Print

Whether the procurement and distribution of drugs, Medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, without even the intent to do business in the same amounts to Supply under Section 7 of CGST/SGST Act.

GST on interest amount receivable on fixed annual instalments

May 30, 2022 2172 Views 0 comment Print

In re Andhra Pradesh Industrial Infrastructure Corporation Ltd. (GST AAR Andhra Pradesh) Whether the interest amount receivable on the annual instalments fixed by the applicant is liable to GST or not. As seen from the application, it is clear that APIIC allots the land to the SC/ST/BC entrepreneurs by collecting 25% of the land cost […]

GST on activity of Fish/Prawn Farming

May 30, 2022 14895 Views 0 comment Print

In re Sri Vinayaka Hatcheries (GST AAR Andhra Pradesh) The applicant seek Advance Ruling on the applicability of GST on renting of Land and whether the activity of Fish/Prawn Farming is covered under “services relating to rearing all life forms of animals- by way of renting or leasing of vacant land” and eligible for GST […]

GST on printing of question papers, OMR sheets, Answer booklets by educational boards

May 30, 2022 2343 Views 0 comment Print

Whether printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial Number 66 of Notification No.12/2017-CGST [Rate] dated 28-6-2017 as amended?

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