Understand the legal duty to convey grounds of arrest under Section 69 GST Act. Learn about constitutional rights, judicial precedents, and CBIC compliance instructions.
Delve into the complexities of Rule 86A under the GST Act, exploring its provisions, conditions, and implications for the electronic credit ledger (ECL), and understand the debate surrounding negative blocking.
In landmark case of Nandan Auto Tech Ltd vs Commissioner of Central Excise, Punjab and Haryana High Court clarifies that penalty under Rule 25 Central Excise Act requires mens rea.
Read about HUDA Urban Estates challenge against the modification of the GST Act’s definition of ‘person.’ Punjab and Haryana High Court issues notice and stays show cause notice.
Explore the Rajasthan High Courts notice in the case of Newage Laminators Pvt Ltd vs Union of India challenging the vires of section 7 TOLA. Stay informed about this legal challenge
Explore the significance of bail conditions in Indian criminal justice, the impact of onerous conditions, and the need for fairness and liberty in granting bail
Punjab and Haryana High Court rules that once goods are cleared for home consumption, they are not considered imported goods, and therefore not liable for seizure.
Delve into the legal nuances of interpreting ‘may’ in statutory provisions. Understand its mandatory or discretionary nature through purposive construction, ensuring justice and clarity in legal frameworks. Unravel the complexities with real-world examples and court decisions.
The power granted under section 67(1) GST Act is restricted only to the place of business whereas the power under section 67(2) GST Act is applicable to any place. Power under section 67(2) GST Act, thus, is wider in scope.
