Cases where the transfer is initiated by the promoter: The promoter shall have to apply to MahaRERA with the consent of two-third allottees as on the date of application in the project under consideration, to seek permission to transfer its rights and liabilities to a third party.
RMSI Private Ltd. Vs National E-Assessment Centre (Delhi High Court) It is mandatory for the National E-Assessment Centre to provide an opportunity to the assessee, by serving a notice calling upon him to show cause as to why the variation proposed in the Draft Assessment Order, which is prejudicial to the interest of the assessee, […]
INSOLVENCY AND BANKRUPTCY BOARD OF INDIA NOTIFICATION New Delhi, the 22nd July, 2021 Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Second Amendment) Regulations, 2021 No. IBBI/2021-22/GN/REG077.– In exercise of the powers conferred by sections 196, 207 and 208 read with section 240 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016), the Insolvency […]
Government, vide notification no. S.O. 2119(E) dated 26.06.2020, had notified composite criteria of classification of MSMEs based on investment in plant and machinery or equipment and turnover of the enterprise. With the introduction of new classification of MSMEs w.e.f. 01.07.2020, a new cost – free system of online Udyam Registration which is based on self –declaration, has replaced the erstwhile filing of Udyog Aadhaar Memorandum.
Govt of India Vs Mewar Textiles And Ors (Rajasthan High Court, Jodhpur Bench) The instant application has been filed by the applicant who is an unsecured creditor and seeks claim of settling subsequent claim to be winding up in accordance with law alongwith interest on the belated payment. The Official Liquidator present in the Court […]
Union of India Vs Rajendra N Shah & Anr. (Supreme Court of India) The Supreme Court on July 20 in a 2:1 majority verdict upheld the validity of the 97th constitutional amendment that deals with issues related to effective management of cooperative societies but struck down a part inserted by it which relates to the […]
Functionality built for Manual upload of Appeal Orders issued off line by Appellate Authority, is now available for use by the officers. This functionality is mainly built for review section of the commissionerates.
In re Sampoorna Dairy and Agrotech LLP (GST AAR Gujarat) Whether product manufactured as ‘Lassi’ but named as ‘laban’ can be classified as Lassi under Description of Goods, Is the goods taxable or exempted, If exempted, HSN of the Product and rate of tax on product and If taxable, HSN of product and rate of […]
In re Ahmedabad Janmarg Limited (AAR Gujarat) Q1. Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017? 1. Ahmedabad Janmarg ltd. is not a Local Authority. Q2. Whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate […]
In re Vajra Infracorp India Private Limited (GST AAR Telangana) 1. Time of supply and point of taxation with respect to flats allotted to land owner by the builder by way of supplementary agreement on 15.05.2017 (i.e., before GST regime) where as the construction will be completed during GST regime. As per Notification No.4/2018 Dt:25.01.2018 […]
