The invoice was issued under the wrong head. The petitioner requested to ask Railways to issue revised invoice. The petitioner is a partnership firm having its place of business at Sasaram within the State of Bihar. The partnership firm is engaged in the business of
Time limit for filing the GST refund- (Author can be reached at shaifaly.ca@gmail.com) The GST law provides for the filing of refund. Section 54 of CGST act specifically covers the refund. Section 54 reads as- “(1) Any person claiming refund of any tax and interest,
Flood of notices in GST- On sept 2023 we all saw a flood of notices for year 2017-18. A notification was issued on 5 th July 2022. Notification No. 13/2022-Central Tax. In this notification the due date under section 73 was extended.It read as- “(i)
Categorisation of various supplies related to Printing, selling of printed books, brochures and others- A lot of confusion is running in printing industry. The main reason for this Frequently change in provisions, ambiguity in classification and clarifications from CBIC adding into the confusion. In this
Table of Contents Classification of flavoured milk-Conclusion-Read and download pdf of the judgment Classification of flavoured milk- GST Council in its Minutes of Meeting dated 22nd December, 2018 classifying “flavoured milk” under HS Code No. 2202 reads as under:- The author can be reached at
The recent Supreme Court ruling emphasized that the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) doesn’t mandate solely relying on an independent witness to establish charges. In a case involving possession of 54 kgs of poppy husk under Section 15 of the NDPS
Section 45 of the Prevention of Money Laundering Act (PMLA) poses a significant challenge by mandating the Court to conduct a preliminary review of the evidence to establish a prima facie case against the accused. In the case of Manish Sisodia, despite disproving many charges
The author can be reached at shaifaly.ca@gmail.com Table of Contents Cases Covered:Facts of the cases:Observation & Judgement of the Court:Read & Download the Full M/S. New Morning Star Travels Vs The Deputy Commissioner (ST) Cases Covered: M/S. New Morning Star Travels Vs The Deputy Commissioner
Table of Contents GSTR 1ITC RelatedECRS ReportingBook Closure Entries & Balance ReconciliationsCorrect Filing of GST Returns GSTR 1 1. Sec 37(3) permits to report/correct any error or omission by 30th Nov. 2. Recommended to keep the compliance date as 11th Nov and not 30th Nov
The petitioner, a proprietary firm, has invoked the jurisdiction under Article 226 of the Constitution of India. The prayer is to issue a writ of certiorari or any other appropriate writ to annul and set aside the order dated 7th February 2023. The challenge pertains
