“Supreme Court of India: The Honorable Supreme Court has acknowledged that the burden of proving the claimed Input Tax Credit lies with the purchasing dealer. REPORTABLE IN THE SUPREME COURT OF INDIA State of Karnataka Vs M/s Ecom Gill Coffee Trading Private Limited Appeal Number: Civil Appeal No. – 230 of 2023 Date of […]
Author: Advocate Birbal Sharma
ITAT Surat held that Legal Ignorance No Excuse for Delayed Appeal Filing
ITAT Surat held that Legal Ignorance No Excuse for Delayed Appeal Filing IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER Nileshkumar Chhaganbhai Vasoya Vs ITO (Surat) Appeal Number : ITA No. 64/Srt/2023 Date of Judgement/Order : 08/05/2023 Assessment Year: 2017-18 Order under Section 254(1) of Income […]
जीएसटी अपडेट (हिन्दी) मासिक पत्रिका अगस्त- Date of Pub. :- 10.09.2023
E-GST Update-Hindi Month of August– Date of Pub. :- 10.09.2023 Price-35/- Also Subscription Option Available Subscription Rates (Hindi) YEAR PRICE Click For Subscription (After Payment Send Receipton What’s App Number- 8386982822 ) 1 Year 299/- Subscribe 2 Year 499/- Subscribe Download Free (Hindi)-GST Magazine in Hindi Download मासिक पत्रिका फरवरी-2023 Download Download मासिक पत्रिका […]
Difference between Reportable Judgement and Non-Reportable Judgement
Reportable Judgement and Non Reportable Judgement In the legal system, the terms reportable judgments and non reportable judgments usually relate to which specific judgments should be published and made available as examples for future cases. The distinction between these two categories of judgments lies in their impact on the development of legal principles and the […]
How to Protect Woman and Children from Cyber Crimes in India
Introduction Millions of people around the world are subjected to meticulous violence because of their gender. Also in this we discuss upon the various types of cyber crimes that can be inflicted upon woman and children how they adversely affect her and the article contends the question is how the diverse concerns of the government […]
कौन से मामलों में जीएसटी पंजीकरण लेना अनिवार्य है ?
कौन से मामलों में जीएसटी पंजीकरण लेना अनिवार्य है ? अधिनियम की धारा 24 के अनुसार निम्नलिखित वर्गों के व्यक्तियों को अनिवार्य रूप से पंजीकृत लेना होगी; व्यक्ति जो किसी प्रकार की अंतर-राज्य कराधीन आपूर्ति कर रहें हैं; अस्थायी कराधीन व्यक्ति; वे व्यक्ति जिन्हें रिवर्स प्रभार के अंर्तगत कर भुगतान करना आवश्यक है, गैर निवासी […]
GST Applicabality on supply of ready to eat and ready to cook food products
GST Applicabality ON supply of ready to eat and ready to cook food products KARNATAKA STATE AUTHORITY FOR ADVANCE RULING Case Name: SATS Food Solutions India Private Limited (GST AAR Karnataka) Appeal Number: Advance Ruling No. KAR ADRG 11/2023 Date of Judgement/Order: 21/02/2023 Since the applicant is into manufacture of ready to eat and ready […]
Income Tax Liability on Monetary gift received by an individual or HUF
Tax treatment of monetary gifts received by an individual or Hindu Undivided Family (HUF) If the following conditions are satisfied then any sum of money received without consideration (i.e., monetary gift may be received in cash, cheque, draft, etc.) by an individual/ HUF will be charged to tax: Sum of money received without consideration. The […]
Compounding fee does not exceed the fine prescribed by penal section-Supreme Court
Compounding fee does not exceed the fine prescribed by penal section, the same cannot be declared to be either exorbitant or irrational or bereft of guidance.” HIGH COURT OF JUDICATURE FOR RAJASTHAN JODHPUR. M/S. Alwar Malt And Agro Foods vs State of Rajasthan on 11 March, 2019 “SB Civil Writ Petition No. 369/2016 titled as […]
गुजरात उच्च न्यायालय:- जीएसटी प्राधिकरण द्वारा किसी भी आदेश को पारित करने से पहले सुनवाई का अवसर प्रदान किया जाना
गुजरात उच्च न्यायालय:- जीएसटी प्राधिकरण द्वारा किसी भी आदेश को पारित करने से पहले सुनवाई का अवसर प्रदान किया जाना गुजरात उच्च न्यायालय ईगल फाइबर्स लिमिटेड बनाम गुजरात राज्य S.S.G. Apparels Vs Deputy Assistant Commissioner GST (Central Taxes) अपील संख्या: Special Civil Application No. 17506 of 2022 निर्णय/आदेश की तिथि : 12/01/2023 माननीय एम.एस. […]