Articles by this Author
Custom Duty

Custom Duty
Interest u/s. 50 of CGST Act applies on delayed payment of IGST in course of import
Goods and Services Tax

Goods and Services Tax
Contractor liable to pay GST at rates prevailing on last date for receipt of tender
Income Tax

Income Tax
Amendment in Form ITNS-150 to be made within time limit prescribed u/s. 154(7)
Income Tax

Income Tax
Reopening based on borrowed satisfaction without independent application of mind not sustainable
Corporate Law

Corporate Law
IBC Section 7 application permitted even if loan agreement is insufficiently stamped
Company Law

Company Law
Bail for offence u/s. 447 of Companies Act set aside as twin conditions of section 212(6) not satisfied
Corporate Law

Corporate Law
Washing and dry cleaning covered within ‘manufacturing process’ u/s. 2(k) of the Factory Act
Corporate Law

Corporate Law
Non-conduct of preliminary enquiry cannot be reason to quash FIR against public servant in corruption case
Corporate Law

Corporate Law
Telephonic conversation, vague statements and uncorroborated allegations insufficient to establish criminal conspiracy
Income Tax

Income Tax
Seizure of jewellery valid as legitimacy of jewellery not substantiated
Corporate Law

Corporate Law
Financial creditor entitled to file application u/s. 7 of IBC even after breach of settlement agreement
Goods and Services Tax

Goods and Services Tax
Interest & Penalty on IGST Payment Under Customs Tariff Act (Effective 16th August 2024): Bombay HC
Corporate Law

Corporate Law
Suspension of Resolution Professional reduced as conclusions based on erroneous figures
Income Tax

Income Tax
