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Part-136-One Pager Snapshot to Cases-Importance of properly drafted Pleadings in a case and impact on the decision, submission of evidence, framing of issues and making arguments in a case
Part-135-One Pager Snapshot Judgement on Inverted Duty Refund- M/s Nahar Industrial Enterprises Limited Versus Union of India (Rajasthan HC) Dated 31-10-2023
Part-134-One Pager Snapshot to Cases on Section 9, 11, 67, 73 of CGST Act, 2017
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Why IIT’s do not fall in the definition of Government for the purpose of CGST Act, 2017 and the AAR Judgement

Why IIT’s do not fall...

Recently AAR Uttarakhand in the matter of IT Development Agency,   Government of Uttarakhand, Dehradun held that that IIT is considered…
#GSTCase-162-Whether Fryums are Papad or not-A perennial Debate

#GSTCase-162-Whether Fryums are Papad or...

Case: Alisha Foods [2020] 113 taxmann.com 495 (AAR – MADHYA PRADESH) 1. Facts: Applicant is a partnership firm and manufactures…
#GSTCase-82-Input Tax Credit on construction of Sheds in factory premises not allowed and blocked by virtue of provisions of Section 17(5)(c) and (d) of CGST Act, 2017

#GSTCase-82-Input Tax Credit on construction...

Maruti Ispat & Energy (P.) Ltd. [2018] 99 taxmann.com 103 (AAR – ANDHRA PRADESH) 1. Query: Whether applicant is eligible…
#GSTCase-102-GST on Service charges/Tips collected by Hotels/Restaurants- It’s all about when customer decides to pay Service Charges to the Hotel/Restaurants and Menu Card of Hotel/Restaurants

#GSTCase-102-GST on Service charges/Tips collected...

Levy of Service Charges/Tips for the distribution amongst the staff is a common practice in case of hotels/restaurants. In this…
#GSTCase-184-Discrepancies in the Notice issued under Section 130; Order issued under Section 129 without giving opportunity of hearing

#GSTCase-184-Discrepancies in the Notice issued...

Sawariya Traders v. State of Gujarat [2020] 114 taxmann.com 497 (Gujarat) Issue-Discrepancies in the notice issued under Section 130 of…
#GSTCase-186- Detention of Goods in absence of original Invoice valid; Non-filing of GSTR-3B cannot be a ground for detention

#GSTCase-186- Detention of Goods in...

Shameer Chinganam Poyil v. Assistant State Tax Officer [2020] 114 taxmann.com 475 (Kerala) Detention of Goods in absence of Original…