CA Rachit Agarwal

CA Rachit Agarwal wrote a new post, 195 Seizure Section 129 vs Section 67 2 weeks, 3 days ago

The petitioner stored the goods in a separate godown which, inadvertently, was not mentioned in the e-way bill- Penalty u/s 129 cannot be invoked for the seizure of the goods at the lying godown.

Hon’ble C […]

CA Rachit Agarwal wrote a new post, 130 Blocking of Credit Ledger Cannot Result in Creating Negative Balance in Credit Ledger 1 year, 1 month ago

SAMAY ALLOYS INDIA PVT. LTD. VERSUS STATE OF GUJARAT [2022 (2) TMI 843 – GUJARAT HIGH COURT]
Whether Credit Ledger under Rule 86A can be blocked beyond the amount available balance in Credit Ledger resulting in […]

CA Rachit Agarwal wrote a new post, GSTR 9 and 9C –FY 2020-21 1 year, 8 months ago

Registered Persons having “Aggregate Turnover” up to Rs. 2 Crore are exempted from filing of Annual Return- Notification No. 31/2021 – Central Tax dated 30th July 2021

Registered Persons having “Aggre […]

CA Rachit Agarwal wrote a new post, Protection of Life and Personal Liberty- Article 21 of the Constitution 1 year, 8 months ago

• 2017 (8) TMI 938 – Supreme Court in Justice K.S. Puttaswamy (Retd.), and Another Versus Union Of India And Others

• Right to life and personal liberty under Article 21, privacy is not an absolute righ […]

CA Rachit Agarwal wrote a new post, Jurisprudence on Writ Petition involving Mixed Question of Law and Fact 1 year, 8 months ago

2021 (7) TMI 1161 – Madras High Court in Maya Appliances Pvt. Ltd. versus The Assistant Commissioner, The Commissioner of GST and Central Excise, Union of India
Writ Petition entertained by one court cannot be […]

CA Rachit Agarwal wrote a new post, Provisional Attachment of Credit Ledger on account of Nonexistence of Supplier at their Registered Address 1 year, 8 months ago

2021 (7) TMI 1057 – Allahabad High Court in M/S. RM Dairy Products Llp Versus State Of Up And 3 Ors.
Facts

Petitioner has availed the credit of the input tax on the Invoices issued by M/s Darsh Dairy and […]

CA Rachit Agarwal wrote a new post, Provisional Attachment of Immovable Property to continue even appeal is filed, however bank account attachment shall cease 1 year, 8 months ago

2021 (7) TMI 998 – Gujarat High Court in M/S Sushant Steel Through Proprietor Vinod Kumar Nagina Gupta Versus State Of Gujarat
Facts
Department has attached the movable and immovable properties to the tune of […]

CA Rachit Agarwal wrote a new post, A petitioner who seeks equity must do equity 1 year, 8 months ago

A petitioner who files a petition invoking the extraordinary writ jurisdiction has to come to Court with a clean hand.
Further, a petitioner who seeks equity must do equity

2021 (7) TMI 787 – Delhi High Court […]

CA Rachit Agarwal wrote a new post, Order passed at the time when Income Tax Portal was dysfunctional, Assessment Order was set Aside 1 year, 8 months ago

2021 (7) TMI 427 – Delhi High Court in One Mobikwik Systems Private Limited Versus Deputy Commissioner Of Income Tax

Related Topic:

A petitioner who seeks equity must do equity
Facts
A show-cause […]

CA Rachit Agarwal wrote a new post, Writ Petitions not maintainable on Mixed Question of Facts and Law 1 year, 8 months ago

2021 (7) TMI 174 – Madras High Court in M/s. NCR Corporation India Pvt. Ltd. Versus The Commissioner Of GST & Central Excise, Puducherry Commissionerate, Puducherry

1. The mixed question of fact and law has to […]

CA Rachit Agarwal wrote a new post, Suspension of Registration is Worse than Cancellation and cannot be kept Hanging. 1 year, 8 months ago

2021 (7) TMI 466 – Rajasthan High Court in M/S. Avon Udhyog, Versus State Of Rajasthan, Assistant Commissioner, State Tax (Gst), Ward – II, Circle Anti Evasion, Jodhpur., Deputy Commissioner, Circle – C, […]

CA Rachit Agarwal wrote a new post, Constitutional Validity of the Provision levying GST on the supply of Business Promotion Services to the Recipient located Outside India By Justice Abhay Ahuja 1 year, 9 months ago

2021 (6) TMI 383 – Bombay High Court in Dharmendra M. Jani Versus Union of India and Others
Facts
Petitioner provides marketing and sales promotion services to customers/principals located outside India […]

CA Rachit Agarwal wrote a new post, Constitutional Validity of the Provision levying GST on the supply of Business Promotion Services to the Recipient located Outside India 1 year, 9 months ago

2021 (6) TMI 383 – Bombay High Court in Dharmendra M. Jani Versus Union of India and Others
Question for Consideration before Hon’ble Court
Whether Section 13(8)(b) of IGST Act, 2017 creating the dee […]

CA Rachit Agarwal wrote a new post, Bail Once Granted cannot be Cancelled in Mechanical Manner 1 year, 9 months ago

2021 (6) TMI 516 – Delhi High Court in Central Goods and Service Tax Delhi East Versus Sh. Naval Kumar &Ors.
Allegation.
1. M/s Milkfood Limited is at the center of this network and has availed huge ITC from […]

CA Rachit Agarwal wrote a new post, Income Escaping Assessment, Reasons to Believe- Based on the Judicial Pronouncements and Principles 1 year, 9 months ago

Formations of Reasons to Believe to be based on Cogent and Tangible Material
Information received from external agencies or other departments. Based on such information received, the information and records […]

CA Rachit Agarwal wrote a new post, Tax/Penalty not Payable on account of Expiry of Way Bill in Transit if no evasion of Tax. 1 year, 9 months ago

Cost of Rs. 10,000/- imposed on Department for abuse of Power
2021 (6) TMI 378 – Telangana High Court in M/s Satyam Shivam Papers Pvt. Ltd. Versus Asst. Commissioner St And 4 Others
Facts

The admitted […]

CA Rachit Agarwal wrote a new post, Brief Synopsis of Amendments as Notified CBIC on 01.06.2021 1 year, 10 months ago

Interest Liability on the amount paid through Electronic Cash Ledger shall be applicable retrospectively from 01.07.2017
Notification No. 16/2021 – Central Tax
Section 112 of the Finance Act, 2021 shall be […]

CA Rachit Agarwal wrote a new post, Value of Free Supply of Material to the Supplier shall not form part of value for levy of Service Tax 1 year, 10 months ago

2021 (2) TMI 49 – CESTAT New Delhi in M/S Tcl – MMPL Consortium Versus Commissioner Central Excise Commissionerate, Jodhpur
Facts, Appellant Contention, and Department View
1. Appellant is engaged in pr […]

CA Rachit Agarwal wrote a new post, Vague and Improper Show Cause Notice for Cancellation of Registration is Quashed 1 year, 10 months ago

2021 (4) TMI 1203 – Tripura High Court in Dayamay Enterprise Versus State Of Tripura And 3 Ors.

Show Cause Notice issued-“it appears that your registration is liable to be cancelled for the following re […]

CA Rachit Agarwal wrote a new post, Sale of Rice under an Unregistered Brand name liable to GST if actionable claim or enforceable right has not been foregone not proved 1 year, 11 months ago

2021 (4) TMI 1137 – Tripura High Court in M/S Sarvasiddhi Agrotech Pvt. Ltd. Versus The Union Of India
Petitioner Pleading
1. The company supplies Non-Basmati un-branded rice.

2. The stand of the […]

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CA Rachit Agarwal