1. Can Memorandum to the Finance Act be treated to be a part of law?
2. Sir, what about retrospective amendment whereby invereted duty structure refund was denied for Input services isn't it violation of Art 14?
3. Sir, via circular/notification it has been stated that any payment by DRC-03 ahs to be done in cash only...dont you think that it is little harsh and also exceeds the GST Act as there is no such restriction in the GST Act. Further, in your opinion can it not be challenged under Article 19(1)(g)?
4. Kindly give examples of Art 14 being challenged successful in taxation matters especially Indirect taxes.
5. Need practical implications of Art 14 e g. Whether can we challenge unequal taxing scenario e.g. blocked ITC under Section 17(5) only for cars having capacity below 13 seater. So can that be challenged as to why only for less than 13 seater etc?
6. Sir can I get reference of the cases filed before Hon Hcs in case of S16(2) under Art14?
7. Form 3b was given an effect as a return u/s 39 with retrospective amendment afer AAP Co Guj HC decision. Can this be considered to be equalization ? Can such acts of govt be challenged under Art14?
8. 279A everywhere talks about recommendations. So is it binding on State legislatures ? Also can states tomorrow decide not to follow recommendations of council can they do so ?
9. Can SLP be filed in HC ? under which article?
10. Bombay High Court in case of Nelco Ltd held imput tax is concessions. Please through light if feasible.
11. Commissioner (appeals) can never be the party before High court. He simply Carrys out his appellate function.
12. Whether amending Rule 61(5) by treating 3B as return is a sort of curing a defect of law?
13. Post 246A, the erstwhile concurrent powers stay?
14. Whether newly introduced Section 168A is as per Article 279A?
15. Interest in mentioned in cgst., why igst interest should be paid?
16. Decisison of GST Council can be a ground to challenge any provision of the Act even if such decison has not yet been adopted in the Act?
17. We often use legal maxim to take any ground in favour of the Assessee, whether legal maxim has any relationship with Constitution? Whether legal maxim is enforceable on the department?
18. Whether denial of Credit in TRAN-1 through Revised VAT return by way notification ca be challenged?
19. Can the assessee go for writ against the order u/s 263 of It Act 1961 by Commissioner of Income Tax though there is alternative remedy before the ITAT?
20. Is principle laid down by the Supreme Court regarding retrospective amendment has got applicability with regard to rule 61(5) of CGST Rule 2017?
21. Whether attachment of bank account as per provision of S281B of the IT Act 1961 is leads to violation of rights under Art 19(1)(g)?
22. GST is mostly guided by notifications and circular so whether these actions on the basis of such notifications and circulars is by authority of law?
23. Is there any remedy available for revenue loss due to Bank Acoount attached by The Income Tax Department only due to cryptocurrency transation?
24. Section 271AAd of income tax - what is valid document - F.M Speech as she said or her printed speech supplied with annexures to that speech... this is to interpret the said section as there is an ambiguity whether this section will cover only bogus billing or even loan entries. The F.M speech which she delievered only covered bogus bills whereas the printed sppech (with annexures) contain bogus bills and other such incidents. Please explain.
