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Micro, Small and Medium Enterprises Fund (Amendment) Rules, 2022

May 24, 2022 1830 Views 0 comment Print

MINISTRY OF MICRO, SMALL AND MEDIUM ENTERPRISES NOTIFICATION New Delhi, the 24th May, 2022 G.S.R. 389(E).—In exercise of the powers conferred by clause (c) of sub-section (2) of section 29 of the Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006), the Central Government hereby makes the following rules further to amend the […]

Consider plea for extension of payment date under SVLDR scheme due to Cancer Treatment of Assessee – HC directs dept

May 23, 2022 1059 Views 0 comment Print

Delhi HC allows petition challenging recovery notices. Petitioner seeks leniency citing financial constraints and health issues.

GST exempt on supply of Occupational Health Check-up service by hospital

May 23, 2022 5037 Views 0 comment Print

In re Baroda Medicare Private Limited (GST AAAR Gujarat) The issue raised by the appellant in the present case is whether the supply of Occupational Health Check – up service by the hospital i.e. nursing staff, doctors, paramedical staff on hospital’s payroll, working in different corporate for providing health check-up service, ambulance facility, and allied […]

GST on supply of food items/newspapers in trains or at platforms

May 23, 2022 2094 Views 0 comment Print

In re Deepak & Co. (GST AAAR Delhi) The Appellate Authority for Advance Ruling passed the following order: 1. The GST rate on supply of food and/or drinks by the appellant whether in trains or at platforms (static units), will be 5% without ITC. 2. In respect of supply of newspapers, the same are exempted under […]

Section 5 of Indian Limitation Act not applies to proceedings under Section 34 of Arbitration Act

May 23, 2022 7341 Views 0 comment Print

State of Rajasthan Through Chief Engineer Vs Godhara Construction Company (Rajasthan High Court) It is not in dispute that the arbitral award was passed on 29.07.2000 and the objections were filed by the appellant-State of Rajasthan under Section 34 of the Act of 1996 on 21.11.2000. It is an admitted position of law that the […]

Fixation of salary of MD’ is not within the domain of IBC: NCLAT

May 23, 2022 1197 Views 0 comment Print

Omega Laser Products B.V. Vs Anil Agrawal (NCLAT Delhi) It is seen from the record that the remuneration of the MD is a ‘disputed question of fact’. It is not within our domain under IBC to ‘decide the issue of the fixation of the salary of the MD’, but to ascertain if there is any […]

Arrest of 2 CAs by Gugugram CGST – Submission Before Court

May 22, 2022 5745 Views 0 comment Print

In the Matter of: CGST, GURUGRAM Vs. SUNIL MEHLAWAT Written Submissions on Behalf of The Applicant/Sunil Mehlawat MOST RESPECTFULLY SHOWETH: 1. The Applicant aged about 29 Years, is married and has a minor child and aged father (mother already passed away), is sole bread earner of the family, since his wife is a housewife. There […]

Service Tax on secondment Services of employees of Overseas group company

May 21, 2022 10284 Views 0 comment Print

C.C.,C.E. & S.T.-Bangalore Vs Northern Operating Systems Pvt Ltd. (Supreme Court) A co-joint reading of the documents on record show show that the assessee had operational or functional control over the seconded employees; it was potentially liable for the performance of the tasks assigned to them. That it paid (through reimbursement) the amounts equivalent to […]

Consultation paper on introducing framework of Schemes of Arrangement for entities that have listed only debt securities/ NCRPS’

May 21, 2022 765 Views 0 comment Print

SEBI Consultation paper on introducing framework of Schemes of Arrangement for entities that have listed only debt securities/ NCRPS’

GST Registration cannot be cancelled withput affording opportunity of hearing

May 21, 2022 474 Views 0 comment Print

Unique Instruments And MFRS. Pvt Ltd. Vs State of Karnataka (Karnataka High Court) High Court that mere consideration of reply and submissions would not be sufficient and opportunity of personal hearing was to be granted and same would not indicate that the petitioner was present during the hearing of the proceedings leading to cancellation of […]

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