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Archive: 02 July 2023

Posts in 02 July 2023

Non-Cooperation during Assessment Leads to GST Rectification Rejection

July 2, 2023 1593 Views 0 comment Print

Madras High Court rules on Seoyon E-Hwa Summit Automotive India’s case, justifying rejection of rectification application under CGST Act due to assessee’s lack of cooperation during assessment process.

Personal Hearing Cannot Be Denied Without Assessee Confirmation

July 2, 2023 2541 Views 0 comment Print

Allahabad High Court in Mohini Traders v. State of U.P., held that assessing authority must provide an opportunity for a personal hearing before passing an adverse order, regardless of whether assessee explicitly requested it

Validity of GST Refund Applications Pre-Policy for Unregistered Persons

July 2, 2023 1104 Views 0 comment Print

Judgment by Bombay High Court in C.P. Rabindranath Menon v. Deputy Commissioner of State Tax, which allows unregistered persons to claim GST refunds for the period before issuance of a refund policy.

Sexual Violence and the New Nation

July 2, 2023 1050 Views 0 comment Print

During the first half of the 20th century the historical moments in the Indian context enabled public speech about the sexual violence. But this phase did not address the sexual violence faced by the disenfranchised and underprivileged woman.

Analysis of A.K. Roy and Ors. vs. Union of India and Ors.

July 2, 2023 5058 Views 0 comment Print

Explore the detailed analysis of the landmark case A.K. Roy and Ors. vs. Union of India and Ors., focusing on the National Security Act, 1980. This examination covers key arguments, observations, and the constitutional validity of provisions, shedding light on the complex legal aspects surrounding preventive detention.

Why Insurance Companies are Receiving Notices from GST Department

July 2, 2023 10044 Views 0 comment Print

Recent notices by DGGI to several insurance companies highlights ongoing dispute regarding the availing of GST input tax credit.

Company Secretaries as Insolvency Professionals: Enhancing Restructuring

July 2, 2023 1983 Views 0 comment Print

Explore the pivotal role of company secretaries as they transform into insolvency professionals and aid in corporate restructuring. Learn how their expertise paves the way for effective resolution of distressed companies.

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