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Category: Articles & Writeup

Part-2-One Pager Snapshot to the Latest Cases

Part-2-One Pager Snapshot to the Latest Cases

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Latest cases in GST
Part-1-One Pager Snapshot to the Latest Cases

Part-1-One Pager Snapshot to the Latest Cases

Posted by
latest cases in GST
Levy of Penalty in GST and the privilege under Section 75(13) of CGST Act, 2017-Where any penalty is imposed under Section 73/74 of CGST Act, 2017 then no penalty for same act or omission to be imposed on the same person under any other provision of CGST Act, 2017

Levy of Penalty in GST and the privilege...

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Can Penalty under Section 122 be levied for same offence alongwith the penalty under Section 73/74 CGST Act, 2017. Section…
#LearningtheLaw-44-Article 265 of Constitution of India- The only epitaph we may inscribe is: Rest in peace and don’t be re- born ! If on the same subject-matter the legislature chooses to levy tax twice over there is no inherent invalidity in the fiscal adventure save where other prohibitions exist, There is no collection of tax by the authority of law when assessments are made in this arbitrary fashion; If the legislation can provide for a measure of tax on subject of tax by substituting any notional value, which at no point of time becomes part of or related to subject of tax viz. sale of goods, then the fact that it is related to MRP loses its significance altogether-Part I

#LearningtheLaw-44-Article 265 of Constitution of India- The only...

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Article 265 States that No tax shall be levied or collected except by authority of law. Here are few decisions…
#LearningtheLaw-41-Meaning of the Term “Vested Right”- Vested right is a right independent of any contingency; Right to take advantage of an enactment is not a vested right; What has been acquired under the Repealed Act cannot be disturbed by the new Statute; Vested Right or Settled Expectation vis-a-vis-Public Interest Or right of Particular Person

#LearningtheLaw-41-Meaning of the Term “Vested Right”- Vested right...

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Case-1-Meaning of the term “vest”- Howrah Municipal Corpn. & Others vs Ganges Rope Co. Ltd. & Others on 19 December,…
#LearningtheLaw-39-If a person has set the machinery of law in motion he cannot abandon it to resume it after a number of years, because another person more adventurous than he in his turn got the statute declared unconstitutional, and got a favorable decision; Can an order passed earlier by an authority be rectified on the basis of subsequent decision of Jurisdictional High Court or Supreme Court-Part I

#LearningtheLaw-39-If a person has set the machinery of...

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Case-1- If a person has set the machinery of law in motion he cannot abandon it to resume it after…
#LearningtheLaw-38-Effect on operation of order when further appeal has been filed- The mere fact that order is a subject a matter of further appeal can furnish no ground for not following it unless its operation has been suspended by a competent court; Mere filing of an appeal does not operate as a stay or suspension of the order appealed against; Question of applicability of provisions struck down by another High Court unless the Supreme Court upsets the order or stays the operation of Order

#LearningtheLaw-38-Effect on operation of order when further appeal...

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Case-1-The mere fact that order is a subject a matter of further appeal can furnish no ground for not following…
#LearningtheLaw-37-Binding Precedent of Judgement of High Court- Law declared by highest court in the State is binding on authorities or tribunals under its superintendence

#LearningtheLaw-37-Binding Precedent of Judgement of High Court- Law...

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Case-1- Decision of one High Court is not binding on the Other High Court but has a persuasive value-Pradip J.…
#LearningtheLaw-22-Rule of Last Antecedent and how the Courts have applied the same

#LearningtheLaw-22-Rule of Last Antecedent and how the Courts...

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Definition from Nolo’s Plain-English Law Dictionary A doctrine of interpretation by which a court finds that qualifying words or phrases…
#Learingthelaw40-Meaning of the term “benefits to arise out of land” and “profit a prendere” and how it impacts classification of “immovable property”- FSI/TDR being a benefit arising from the land, consequently must be held to be immovable property, Authorization given to a “Developer” to develop the land and sell super-structure in perpetuity shall undisputedly fall within the words “benefit arising out of the land”

#Learingthelaw40-Meaning of the term “benefits to arise out...

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Case-1-The right to carry away the fish is a benefit arising out of land because it is a right to…
#LearningtheLaw-37-Binding Precedent of Judgement of High Court- Law declared by highest court in the State is binding on authorities or tribunals under its superintendence by CA Dr. Arpit Haldia  September 3, 2020 in Learning & Law Reading Time: 14 min

#LearningtheLaw-37-Binding Precedent of Judgement of High Court- Law...

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Case-1- Decision of one High Court is not binding on the Other High Court but has a persuasive value-Pradip J.…
#LearningtheLaw-38-Effect on operation of order when further appeal has been filed- The mere fact that order is a subject a matter of further appeal can furnish no ground for not following it unless its operation has been suspended by a competent court; Mere filing of an appeal does not operate as a stay or suspension of the order appealed against; Question of applicability of provisions struck down by another High Court unless the Supreme Court upsets the order or stays the operation of Order  by CA Dr. Arpit Haldia  September 3, 2020 in Learning & Law Reading Time: 6 min

#LearningtheLaw-38-Effect on operation of order when further appeal...

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Case-1-The mere fact that order is a subject a matter of further appeal can furnish no ground for not following…
#LearningtheLaw-39-If a person has set the machinery of law in motion he cannot abandon it to resume it after a number of years, because another person more adventurous than he in his turn got the statute declared unconstitutional, and got a favorable decision; Can an order passed earlier by an authority be rectified on the basis of subsequent decision of Jurisdictional High Court or Supreme Court-Part I

#LearningtheLaw-39-If a person has set the machinery of...

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 by CA Dr. Arpit Haldia  September 4, 2020 in Learning & Law Reading Time: 10 min Case-1- If a person…
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

Article 20(1) of the Constitution of India-Whether a...

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Today’s post will discuss about Article 20 of the Constitution of India and the same is being reproduced here under:-…
#LearningtheLaw-37-Binding Precedent of Judgement of High Court- Law declared by highest court in the State is binding on authorities or tribunals under its superintendence

#LearningtheLaw-37-Binding Precedent of Judgement of High Court- Law...

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Case-1- Decision of one High Court is not binding on the Other High Court but has a persuasive value-Pradip J.…
#LearningtheLaw-38-Effect on operation of order when further appeal has been filed- The mere fact that order is a subject a matter of further appeal can furnish no ground for not following it unless its operation has been suspended by a competent court; Mere filing of an appeal does not operate as a stay or suspension of the order appealed against; Question of applicability of provisions struck down by another High Court unless the Supreme Court upsets the order or stays the operation of Order

#LearningtheLaw-38-Effect on operation of order when further appeal...

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Case-1-The mere fact that order is a subject a matter of further appeal can furnish no ground for not following…