"I am a young advocate doing practice at Delhi and NCR exclusively in the field of Indirect Taxation. I am managing partner of a leading legal law firm ‘USR LEGAL ADVISORS”. I have expertise in advisory and litigation in matters such as GST Law, Customs Law, FEMA Law, PMLA, & Income Tax. I am an advocate, researcher & writer. I have written various useful articles which have been published in various renowned journals in India. I can be reached on 9990174008."
HC held that Preventive Detention Under Section 3 of Cofeposa Act Is Not Sustainable If Legible And Translated Copies of Ruds Not Been Supplied to Detenue
Understanding the exceptional and draconian nature of preventive detention in India. Learn about the legal provisions and the importance of personal liberty.
Understanding the limitations of the GST department: Learn how they cannot negative block the electronic credit ledger under Rule 86A of CGST Rules.
The topic of bail cannot be discussed without taking into account this canon of criminal jurisprudence that ‘bail is the rule and jail is the exception’ laid down by Hon’ble Justice Vaidyanathapuram Rama Krishna Iyer in the matter of State of Rajasthan Vs Balchand alias Baliay [ 1977, 4 SCC 308]. The cancellation of bail […]
On 01.02.2021, the Hon’ble Finance Minister Smt. Nirmala Sitharaman presented Finance Bill, 2021 and accordingly some changes have been proposed in Indirect Tax Law. All the changes in rate of tax shall take effect from the midnight of 1st of February 2021, unless otherwise stated. Whereas, all the amendments in the finance Bill 2021 will […]
Allegation of Wrong Availment Of Input Tax Credit (ITC) is Not Sustainable If Conditions of Section 16 of CGST Act Satisfied and Tax Has Been Paid at The Time of Supply The wrong and fraudulent availment of input tax credit and their utilization became a matter of discussion now a days, as recently department arrested […]
The arrest under Goods and Service Tax is not cakewalk and it can be done only under exceptional circumstances with due process of law. The scheme of the CGST Act, 2017 is very much clear in regard to arrest mandated under Section 69 of the Act and the same needs to be exercised sparingly with […]
The demand and acceptance is mandatory ingredients of section 7 of aforesaid act which cannot be overlooked at the time of lodging cases. Section 7 of the PC Act, 1988 reads as under:
The issue of taxability on director’s remuneration always remain in controversy under the Service Tax as well as Goods and Service Tax Regime. Pointless to say that controversy always arises due to ambiguity in provision and lack of proper clarification.
Like earlier provision of Indirect Tax law i.e. Central Excise Act, 1944 and Finance Act, 1994, the Goods and Service Tax Act, 2017 also provides provision of arrest and bail. In tax law, provision of arrest appears to harsh but it is necessary to protect the revenue of the government. The present article is an […]
