1. As per Article 226(1) of the Constitution, High Courts have territorial jurisdiction to issue writs to any person including government and the judgments and orders passed by them operate within such territorial limits. Article 226(2) provides that even if the seat of the government or authority is not within the territory in which jurisdiction […]
• In a partnership firm, partner‘s capital can be in the form of cash/asset. It can also be in the form of contribution of skill and labour alone without contribution in cash. The appellant is a partner performing some duties for which he has an expertise, skill in the marketing and distribution of the goods manufactured by partnership firm M/s Zydus Healthcare. And as a remuneration, the appellant have been received the amount which is nothing else but a special share in the profit.
1. FACTS OF CASES: 1. M/s Mylan Laboratories Ltd (appellant) is engaged in the manufacture of pharmaceutical and is 100% EOU. The appellant was availing the benefit of CENVAT credit under CENVAT Credit Rules 2004. The appellant filed a refund claim dated 04.01.2018 seeking refund of Rs 28,600/- of its unutilised balance of cesses lying […]
The Government has released Circular no. 137/07/2020-GST dated 13th April 2020 wherein following matters have been clarified: 1. Cancellation of Goods and Service Contract The treatment under GST have been clarified vide above referred circular in respect of certain transactions of supply of goods and service where the same gets cancelled due to any reason. […]
It was held that stand taken by the respondent that once original return ST-3 is revised, there is no option in the Service Tax Rules, 1994 to permit to file second revised return is not tenable.
Hon’ble Calcutta HC, has held that a issuance of fresh order of provisional attachment will require a fresh review and assessment of the circumstances in hand. However, a fresh order should be issued in the garb of an extension of the earlier order without actually evaluating and analyzing the requirement of doing so.
Question: Whether recovery of 50% of Parental Health Insurance Premium from employees, amounts to supply of service under Section 7 of the Central Goods and Service Tax Act, 2017?” FACTS OF THE CASE: M/s. Jotun India Private Limited (hereinafter referred to as “the Applicant”), is a registered person under GST Act and is a manufacturer, […]
Question: Whether the tax is payable on recovery made by company from the employees It is submitted that applicability of tax on the notice pay recovery is not free from doubt uptill now since there is no precedent judgement which clarifies that the notice pay is taxable or not. I hereby discuss the following points […]
