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Abhishek Raja Ram

Latest Posts by Abhishek Raja Ram

SC Scrutinizes GST Applicability on Joint Development Agreements: A Landmark Petition

May 14, 2024 2214 Views 0 comment Print

Supreme Court scrutinizes GST applicability on Joint Development Agreements (JDAs) in real estate, addressing complex issues around taxation and land rights.

India’s Tobacco Industry: Rs 1 Lakh Penalty for Unregistered Packing Machines

February 6, 2024 894 Views 0 comment Print

Introduction: In a significant move to combat revenue leakage within the tobacco industry, the Indian government has introduced a penalty of up to Rs 1 lakh for manufacturers of pan masala, Gutka, and similar products who fail to register their packing machinery with the GST authorities. Effective from April 1, 2024, this amendment aims to […]

Can Non-Restoration of GST Registration be considered a violation of “Right to Livelihood” [Article 21 – Constitution of India]?

October 24, 2022 2172 Views 2 comments Print

Explore the impact of non-restoration of GST registration on the ‘Right to Livelihood’ in India. Analyze the constitutional implications of this issue.

HC grants Regular Bail to CA Gaurav Dhir in Gurgaon GST Refund Case

October 14, 2022 2328 Views 0 comment Print

Punjab and Haryana High Court grants Regular Bail (U/s 439 of Cr. P.C.) to CA Gaurav Dhir in Gurgaon GST Refund Case. Explore the case details, the grounds for bail, and the conditions imposed by the court. Stay informed about the legal nuances in economic offense cases and the significance of bail in preserving the right to liberty.

Refund allowed in Inverted Duty Structure when Goods are supplied to Govt at Concessional Rates

September 16, 2022 2922 Views 0 comment Print

Telangana HC held that Refund is allowed in Inverted Duty Structure when Goods are supplied to Government at Concessional Rates (same HSN but Input at full rate)

Whether GST can be levied on Cancellation Charges?

September 14, 2022 13227 Views 1 comment Print

Delve into the intricacies of GST levied on cancellation charges by Indian Railways. Uncover the regulatory framework and the specific amendments made in SEBI regulations. Understand the international practices on VAT/GST for cancellation charges, exploring key judgments and insights. Examine the historical context of cancellation charges under the erstwhile service tax provisions and its treatment in the current GST era.

ITC claim: Burden of proof of genuineness of transaction is on Registered Person

August 27, 2022 2997 Views 0 comment Print

Understand the burden of proof for the genuineness of transactions while claiming Input Tax Credit (ITC) in Karnataka VAT. Learn about the relevant sections and the case facts.

GST: Journey So Far & What Could Be The Future…!!

July 1, 2022 11658 Views 1 comment Print

The journey of GST in the past 5 years: successes, challenges, and the roadmap for the future. Find out what could lie ahead for this complex procedural law.

Procedure still not Notified for Power to take Sample in GST Laws

February 21, 2022 3264 Views 0 comment Print

Intent of Section 154 is to provide Power to the Commissioner, or an Officer authorized by him to take samples of the goods from the possession of any taxable person where they consider it is necessary. As Rules or any procedure for this section is not prescribed anywhere and I didn’t found any article on this section therefore I’m taking help of procedure and case laws of other regime to understand how this section might work in future?

GST on Plots? To Be or Not To Be?

January 25, 2022 5730 Views 4 comments Print

GST cannot be levied upon the land which is a property of the state and is an immovable asset. The Schedule III of CGST Act’2017 note implies that the sale of Land or Buildings is neither goods nor services.

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