State of Arunachal Pradesh Vs Ramchandra Rabidas @ Ratan Rabidas & Anr. (Supreme Court) A prosecution, if otherwise maintainable, would lie both under the IPC and the MV Act, since both the statutes operate with full vigour, in their own independent spheres. Even assuming that some of the provisions of the MV Act and IPC […]
Jakap Metind Pvt Ltd Vs Union of India (Gujarat High Court) In this case, it is not as if the petitioner has not filed FORM GST TRAN-1 within the time provided by the respondents under the rules. The petitioner had filed the form, but on account of not properly understanding the nature of the columns […]
In re M/s. VFS Global Services Private Limited (GST AAR Maharashtra) Whether the work for ‘Operating Citizen Facilitation Centre (CFC) at various Locations of MCGM on per transaction/receipt basis’ involving the aforesaid Scope of Work would be exempt from GST vide Sr. No.3 & 3A of amended Notification No. 12/2017 – Central (Rate) as on […]
Smt. Krishana Kumari Devi Vs Harihar Chandra Bhanjdeo (Chhattisgarh High Court) It is, indisputably and fairly well settled that private was to remain with him under the covenant/agreement executed with the GOI and the said property has to pass on from one Ruler to another in terms of Article 5 of the agreement. It would […]
In re M/s. Rotary Club of Mumbai Western Elite (GST AAR Maharashtra) Question: – The amount collected by Rotary club is towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, subscription fees to the Rotarian or Rotary regional magazine, district per capita assessment and the same is […]
It can decisively be concluded that the question posed by the Appellant i.e. whether the GST is applicable on the Investment Advisory and Management Fees collected from the overseas Investors, is beyond the jurisdiction of the Advance Ruling, and hence cannot be decided by the Advance Ruling Authority
The role of the Company Secretaries as governance enablers in the Indian corporate scenario has been well acknowledged, both by the corporates and the Regulators. Company Secretaries, both in employment and in practice have distinct roles to play as far as the governance framework of the Indian corporate arena is concerned. The ICSI, too, has […]
Circular No. 112/31/2019 – GST- To ensure uniformity in the implementation law across, CBIC, hereby withdraws, ab-initio, Circular No. 105/24/2019-GST dated 28.06.2019.
Circular No. 110/29/2019 – GST- Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed. Circular No. 110/29/2019 – GST F.No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes […]
Chogori India Retail Ltd Vs Union of India And Ors. (Delhi High Court) This Court would not like to get into the issue whether in fact the Petitioner faced difficulty. The transitional credit (TC) available in the account of the Petitioner is a substantial sum. It is not denied by the Respondent that the Petitioner […]
