CA Dr. Arpit Haldia

CA Dr. Arpit Haldia

CA Arpit Haldia (Ph.D, DISA, DIRM, CS, CWA, LLB)
is in Practice since 2002, He has been handling areas relating to Direct Tax, VAT and Audit assignments and possess special expertise in Value Added Tax in Rajasthan. He has been regularly appearing before the appellate authorities under Income Tax and Rajasthan Value Added Tax Act.

He had been awarded Ph.D. in “Comparative Study of Existing system of Sales Tax and Proposed system of Value Added Tax”. He has made an in-depth study on the subject of Goods and Service Tax. His articles on VAT, GST and direct tax have been published on various websites and have been published in local journals and news papers.

He has been a regular speaker in Seminar, Conferences and the study circle meetings organized by Various Committees of ICAI, Branches of the Institute of Chartered Accountants of India and other trade and professional bodies.

A Brief note on understanding the Scope of Service in GST Vis-à-vis Service under the Service Tax Regime

Service has been defined under Article 366(26A) of the Constitution of India as “Services” means anything other than goods. The term “anything” holds importance here. The term has been defined by Hon’ble Apex Court in the matter of Tej Kiran Jain and Others vs N. Sanjiva Reddy and Others on 8 May, 1970 Equivalent citations: 1970 AIR 1573, 1971 SCR (1) 612 as follows: The...

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Can provisions of Section 42 of CGST Act, 2017 read with Rule 69 of CGST Rules, 2017 be invoked for creation of demand for Input Tax Credit Mismatch for the Year 2017-18/2018-19?

These days notices under Section 73/74 of CGST Act, 2017 are being issued on account of mis-match of Input Tax Credit in GSTR-3B vs GSTR-2A merely by referring Section 73/74 of CGST Act, 2017. That at the outset, it would be apt to mention that provisions of Section 73/74 of CGST Act, 2017 are provisions of Determination of Tax to be paid. However, for the...

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Whether Fees paid to ROC is liable for payment of tax under Reverse Charge Mechanism under GST?

There has been a lot of discussion about the levy of GST on fees paid to Registrar of Companies under Reverse Charge. The article discusses the question and how far it is correct to treat the fees paid to Registrar of Companies as a supply for being the same being liable to GST under reverse charge? The activity is filing form as prescribed under the...

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Inverted Duty refund Application-Can refund application be rejected by holding that tax rate on outward supplies is incorrect and thereby if higher tax rate would have been applied no refund would have become payable; Can Refund Proceedings take shape of completion of entire assessment proceedings?

It is very common that while processing refund application in case of inverted duty refund, refund applications are being rejected by providing that tax rate on outward supplies is not correct and had the higher tax rate would have been applied, therefore no refund would have become payable. The article analyses whether a refund application can be rejected by holding that since the tax rate...

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Article 300A of the Constitution of India-No person can be deprived of his property without the authority of law; The rights could be curtailed, abridged or taken away only by law and not by an executive fiat; Article 300A does not provide for payment of any compensation even when there is deprivation of property, it only ordains that no person shall be deprived of his property save by authority of law, A Law means a valid law a valid law. Such a law will therefore be subject to other provisions of the Constitution, e.g., Arts. 14, 19(1)(g)

Article 300A of the Constitution of India is being reproduced hereunder- “No person shall be deprived of his property save by the authority of law.”     Article 31(1) of the Constitution of India repealed by the 44th Constitutional Amendment and Article 300A was inserted into the Constitution. Article 31(1) of the Constitution of India laid down that no person could be deprived of his property without...

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Article 20(2) of Constitution of India-“But possessing and selling are distinct offences. One may obviously possess without selling; and one may sell and cause to be delivered a thing of which he has never had possession; or one may have possession and later sell, as appears to have been done in this case”-Meaning of Same Offence and Concept of Double Jeopardy’; Applicability on criminal proceedings; How GST Law has incorporated that no penalty shall be levied for the same act or omission on the same person under any other provision of the GST Act

Article 20(2) of the Constitution of India is being reproduced hereinbelow for ready reference- (2) No person shall be prosecuted and punished for the same offence more than once. This article brings in the concept of double jeopardy. It was not that this principle was not in existence prior to Constitution of India. As per Section 26 of the General Clauses Act, 1857, it was...

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Article 20(1) of the Constitution of India-Whether a person can be convicted for an offence or subjected to a penalty by an expost facto law which retrospectively create offences and punish them; Impact of the term “conviction”, “offence” and law in force; Applicability of Article 20(1) on penalty in taxation laws

Today’s post will discuss about Article 20 of the Constitution of India and the same is being reproduced here under:- (1) No person shall be convicted of any offence except for violation of a law in force at the time of the commission of the Act charged as an offence, nor be subjected to a penalty greater than that which might have been inflicted under...

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State of Maharashtra V/s Suresh Trading Company-The argument on behalf of the department that it was the duty of persons dealing with registered dealers to find our whether a state of facts exists which would justify the cancellation of registration must be rejected. To accept it would be to notify the provisions of the statute which entitle persons dealing with registered dealers to act upon the strength of registration certificates-Judgment of Pre-GST Regime having a significant role to play in Post GST Regime

This is one of the most pertinent issues coming before the genuine recipient of the inward supplies wherein the registration of the supplier is cancelled with retrospective effect on account of returns not being filed by the supplier or tax not deposited etc. So what’s the solution before them? The article analyses a similar judgement of pre-GST Regime by the Hon’ble Apex Court in the...

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Article 19(1)(g) of the Constitution of India-Protection of right to practice profession, trade or business- Scope, Meaning and impact in Taxation Statutes; Provisional attachment beyond the period of one year and not being allowed the right to carry forward the CENVAT credit for not being able to file the form GST Tran-1 within the due date

Article 19(1)(g) of the Constitution of India provides for right to practice profession, trade of business. The relevant extract is as follows:- All citizens shall have the right— (g) to practise any profession, or to carry on any occupation, trade or business. (6) Nothing in sub-clause (g) of the said clause shall affect the operation of any existing law in so far as it imposes,...

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Part III of Constitution of India-Article 14 of the Constitution of India-Excessive delegation of powers; Conferment of uncanalised and unguided powers on the executive, whether in the form of delegated legislation or by way of conferment of authority to pass administrative orders, Theory of Legitimate Expectation; Change in policy must be made fairly and should not give the impression that it was so done arbitrarily or by any ulterior criteria-Part IV

Today’s article on Article 14 would be covering issue wherein absolute discretion has been given by the legislature to the subordinate authority and the theory of legitimate expectation. Today’s article will also discuss briefly about theory of legitimate expectation. Further, while the discretion to change the policy in exercise of the executive power, when not trammeled by any statute or rule is wide enough, what...

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