CA Rachit Agarwal

CA Rachit Agarwal wrote a new post, Supply of Goods with Installation Services- Composite Supply or Independent Supply? 4 days, 11 hours ago

In an Application filed before AAR, Karnataka by M/S. Bharat Earth Movers Limited, (BEML)
Facts:
The applicant has participated in the Tender and was a successful bidder for the Supply of “150 numbers of S […]

CA Rachit Agarwal wrote a new post, Narrow Meaning of the term “Technical Difficulty” not to be adopted in the Indian context where there are small, medium, and large scale business. 3 weeks, 4 days ago

In an appeal filed before Divisional Bench of Karnataka High Court in Union Of India Ministry Of Finance, Department Of Revenue, Through Its Secretary (Revenue) Versus M/S Asaid Paints Limited

1. Rule […]

CA Rachit Agarwal wrote a new post, Assumption And Presumption — Taxing Statute 1 month ago

Assumption And Presumption — Taxing Statute
Reasons are the flesh and blood of any Adjudication Proceedings. Any assumptions and presumptions must be supported by reasons and corroborative evidence. It is not o […]

CA Rachit Agarwal wrote a new post, Bail Petition Accepted- Petitioner compliance to Summons, No Tampering of Evidence, Section 167 of Cr. Pc 1 month ago

Bail Petition Accepted- Petitioner compliance to Summons, No Tampering of Evidence, Section 167 of Cr. Pc
2021 (3) TMI 541 – Bombay High Court in Sunil Kumar Jha And Akshay Chhabra Versus Union Of India & […]

CA Rachit Agarwal wrote a new post, Property of Wife cannot be encumbered for the Excise Duty Liability of Husband unless the same is inherited from Husband 1 month, 1 week ago

Property of Wife cannot be encumbered for the Excise Duty Liability of Husband unless the same is inherited from Husband
2021 (3) TMI 168 – CESTAT Ahmedabad in Mrs. Meena Krishna Agarwal Vs C.C.E & S.T, […]

CA Rachit Agarwal wrote a new post, Liquidated Damage- No Service Tax on Penalty for Un-authorize Use of Electricity 1 month, 2 weeks ago

Liquidated Damage- No Service Tax on Penalty for Un-authorize Use of Electricity
2021 (2) TMI 821 – CESTAT New Delhi in M.P. Poorva Kshetra Vidyut Vitran Co. Ltd. Versus Principal Commissioner CGST And C.E […]

CA Rachit Agarwal wrote a new post, Withholding of Refund Order was Quashed as no Reasons of Fraud or Malfeasance 1 month, 2 weeks ago

Withholding of Refund Order was Quashed as no Reasons of Fraud or Malfeasance
2021 (2) TMI 924 – Allahabad High Court in M/S Bushrah Export House Thru Sole Prop. Asif Ali Versus U.O.I. Thru Secy. Finance Ministry […]

CA Rachit Agarwal wrote a new post, Amendment relating to GSTR 9C 2 months, 2 weeks ago

Amendment relating to GSTR 9C
Pursuant to Clause 102 of Finance Bill 2021, Section 44 of the CGST Act, 2017 has been amended. Sub-section 2 of Section 44 of the CGST Act, 2017 has been omitted and hence there […]

CA Rachit Agarwal wrote a new post, Detention of Goods on account for Discrepancy in Address of Actual Supply and Address as per Way Bill 2 months, 2 weeks ago

Detention of Goods on account for Discrepancy in Address of Actual Supply and Address as per Way Bill
Telangana High Court in M/S. Sree Rama Steels Versus The Deputy State Tax Officer And 3 Others
Facts
The […]

CA Rachit Agarwal wrote a new post, Taxability on Retention of Advance Money upon Cancellation of Contract 2 months, 3 weeks ago

Taxability on Retention of Advance Money upon Cancellation of Contract
2019 (7) TMI 767 – CESTAT New Delhi in M/S Lemon Tree Hotel Versus Commissioner, Goods & Service Tax, Central Excise & Custom […]

CA Rachit Agarwal wrote a new post, Relaxations Not Available For FY 2019-20 And Onwards In Filing GSTR 9 And 9C 3 months ago

Relaxations Not Available For FY 2019-20 And Onwards In Filing GSTR 9 And 9C
Furnishing of Annual Return by Small Supplier
Registered Person had the option not to file the Annual Return GSTR 9 provided the […]

CA Rachit Agarwal wrote a new post, Violation of Natural Justice, Petitioner Plea Rejected Without Any Reasons 3 months, 2 weeks ago

Violation of Natural Justice, Petitioner Plea Rejected Without Any Reasons
2021 (1) TMI 59 – Madras High Court in M/S. Sangeeteha Match Works, Versus The State Tax Officer (Inspection Cell), […]

CA Rachit Agarwal wrote a new post, Analysis of amendments notified vide notification no. 94/2020 3 months, 3 weeks ago

Amendments notified vide notification no. 94/2020

1. Payment of tax,

2. Credit Availment,

3. Restriction on Filing of GSTR 1

4. Way Bill And

5. Suspension of Registration

New Rule 86B for Payment […]

CA Rachit Agarwal wrote a new post, 5 Definition of Things During Seizure and Retracted Confessional Statements 5 months, 1 week ago

5 Definition of Things During Seizure and Retracted Confessional Statements
2020 (42) G.S.T.L 52 (M.P) Madhya Pradesh High Court in Smt. Kanishka Matta Versus Union Of India And Others
Whether the expression […]

CA Rachit Agarwal wrote a new post, Meaning of term Contravention for Detention and Seizure u/s 129 of CGST Act, 2017 5 months, 2 weeks ago

Meaning of term Contravention for Detention and Seizure u/s 129 of CGST Act, 2017
The procedure of Way Bill was introduced to control the evasion of the tax. The context in which the rules related to waybill to […]

CA Rachit Agarwal wrote a new post, Touchstone On Article 14 Of The Constitution 9 months ago

Touchstone On Article 14 Of The Constitution
“THE STATE SHALL NOT DENY TO ANY PERSON EQUALITY BEFORE THE LAW OR THE EQUAL PROTECTION OF THE LAWS WITHIN THE TERRITORY OF INDIA”
Equality before law- No one can […]

CA Rachit Agarwal wrote a new post, Discount Received- Whether Liable to GST? 9 months, 3 weeks ago

Discount Received Is A Supply?
It has been observed from time to time that Department took the view that the discounts received in various forms are to be treated as service being in the nature of commission and […]

CA Rachit Agarwal wrote a new post, Works Contract Services For Use Other Than Commerce 10 months ago

Works Contract Services For Use Other Than Commerce
In an Application filed before AAR under GST, Rajasthan by M/S ARG Electricals Pvt. Ltd [2020 (6) TMI 489]
Facts:
The applicant received the work order from […]

CA Rachit Agarwal wrote a new post, Sale of Plot of Land With Basic Amenities 10 months ago

Sale of Plot of Land With Basic Amenities
In an Application filed before AAR under GST, Gujarat by Shree Dipesh Anilkumar Naik [2020 (6) TMI 448]
The applicant is the owner of the land, who develops the land […]

CA Rachit Agarwal wrote a new post, Refund For Exports With Payment of IGST 10 months ago

Refund For Exports With Payment of IGST
Legal Provisions
Section 16.(1) “zero-rated supply” means any of the following supplies of goods or services or both, namely:––
(a) export of goods or services […]

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CA Rachit Agarwal