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Mvjk Kumar

Latest Posts by Mvjk Kumar

Do Unconstitutional VAT Rules Apply to GST Provisions?

October 16, 2025 1212 Views 0 comment Print

This article analyzes if judicial rulings (including Supreme Court’s ‘Arise India’) that declared ‘seller non-payment’ clauses unconstitutional under VAT Acts should apply to similar ITC conditions under GST, like Section 16(2)(c).

Can Export Duty be Imposed on Items Sold By Domestic Tariff To SEZ?

September 25, 2025 1353 Views 0 comment Print

The SEZ Act, 2005, prevails over the Customs Act, 1962, ensuring no export duty is levied on goods transferred from Domestic Tariff Area to Special Economic Zone units.

Is Res-Judicata Applicable In Tax Matters

August 10, 2024 1899 Views 0 comment Print

Explore the applicability of res-judicata in tax matters. Understand its relevance in taxation, case law, and judicial precedents.

Whether Article 226 of Constitution of India is Supreme or Statutes are Supreme

May 23, 2023 1602 Views 0 comment Print

The Constitution of India is framed after much deliberations by the stalewarts and the constitution makers like Dr. B.R. Ambedkar and 4 others. It was framed with preamble Sovereign Socialist Democratic Republic and was later amended by secular. It has 4 pillars and the courts constituted under chapter-V of the constitution are one of the pillars.

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