Articles by this Author
Goods and Services Tax
Goods and Services Tax
ITC not available on promotional items distributed FOC to their distributors/franchisees
Excise Duty
Excise Duty
Benefit of conditional exemption Notification cannot be denied on pretext of unconditionally exempted
Goods and Services Tax
Goods and Services Tax
A literal formalistic interpretation of statute is to be avoided in interpreting beneficial exemptions
Goods and Services Tax
Goods and Services Tax
Hypothetical question’ which has not yet materialized, outside the purview of Advance Ruling
Goods and Services Tax
Goods and Services Tax
Not providing an opportunity of being heard before passing an order is violative of principle of natural justice
Goods and Services Tax
Goods and Services Tax
HC Allowed refund of IGST along with interest on export made during July -September, 2017 period
Goods and Services Tax
Goods and Services Tax
GST @ 5% not applicable for facilities provided in self-owned marriage & party halls
Income Tax
Income Tax
No Additions merely based on information available in Form 26AS
Goods and Services Tax
Goods and Services Tax
No GST to be paid during Search & Seizure unless accepted as GST liability
Goods and Services Tax
Goods and Services Tax
Earthwork for mining development taxable @5%, constitutes ‘composite supply of works contract’
Income Tax
Income Tax
Automatic vacation of stay order after expiry of 365 days is not permissible
Goods and Services Tax
Goods and Services Tax
Rejected application seeking amendments in Writ Petition introducing entirely different cause of action
Goods and Services Tax
Goods and Services Tax
Making bullet proof body building on motor vehicles is a ‘service’ & taxable @18%
Goods and Services Tax
Goods and Services Tax
