Ha! Ha! What do Screenshots of our Smart phones or PC/ Laptops have to do with GST? A Lot! Actually. These actually are essential in the current scenario. Friends, we all keep hearing about technical glitches faced while doing work on the GST application (GST App) viz. “gst.gov.in”. The TRAN-1/ TRAN-2 imbroglio is well known.…
Is there GST on the renting of Residential accommodation? In one word, the Answer is a ‘No’! But, there is more to it. There is no GST on the renting of Residential Property for use as a Residential Accommodation. But if the same is to be used for Commercial purpose, the GST is applicable. But,…
Section 148 of the Negotiable Instruments Act was also inserted in the Amended Act on September 1, 2018, with prospective effect. However, appellate courts in several cases directed the accused persons to deposit 20% of the cheque/compensation amount, treating the said provision retrospective in nature. Consequently, several accused approached the higher courts throughout the country.…
GST on Legal advice E-commerce is on the rise by the day! And we get to witness a variety of e-business models adopted by e-commerce operators (ECO, in GST). Broadly these are 3: as an Agent, i.e. the ECO provides his e-commerce platform to the suppliers on a commission basis as a %age of Value…
Complaint under section 138 of the N.I. Act is criminal in nature. It, therefore, cannot be stretched to bar which is in the nature of temporary bar to the suit. Section 138 of the N.I. Act is in the nature of a panel provision with the objective to inculcate faith in the banking transactions. The…
Yes you heard it Right! GST is leviable on “Legal and Accounting Services”. The applicable rate is 18%. Legal Service, in GST, means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority. EXEMPTIONs: But there are…
Free Civil Advice.There is a Division Bench judgment of Punjab and Haryana High Court titled as Bachan Singh Vs Swarn Singh, 2000(3) RCR (Civil) 70 in which it has been held that co-sharer in exclusive possession of the joint property has a right to enjoy and reap the fruits of the property even by raising…
cases of 498a/406 The sole consideration for the grant of bail in such like matters is to recover dowry articles (Istridhan) and joining of investigation before the Investigating Officer (IO). Once that is done, the grant of anticipatory bail can be availed of by you and the courts will be gracious enough to grant you…
The only reason to repudiate the insurance is that the insured did not disclose in the medical Performa that he was suffering from Type-II /Diabetes Mellitus. As the cause of death is ‘cardiac shock’ and the death has not occurred due to the well-known factual conditions in diabetics, therefore the reputation of insurance contract is…
No doubt both the parties have led evidence and the case has reached the stage of arguments. The amendment at the belated stage cannot be declined merely on the ground that the case has now been fixed for arguments and act this stage, the amendment cannot be allowed. If the amendment in question goes to…
Section 20 Code of Criminal Procedure,1908 talks about jurisdiction, where cause of action or part of cause of action has arisen. Sub clause (a) of Section 20 explains that a suit can be instituted in the court within the local limits of whose jurisdiction, defendant at the time of commencement of the suit, actually or…
GST is a very modern piece of Tax law and procedures. No wonder it comes with very modern, hitherto unforeseen, difficulties. But there are clear solutions. First of all we should know that the Departments have established so many ‘GST Seva Kendras’ where one can call or visit to know about his any day-to-day…
In one case, over a 100 home buyers had filed an application against Pyramid Infratech for not passing on the Input Tax Credit (ITC) of the GST paid on construction services. The National Anti-profiteering Authority (NAA) directed the company to refund or reduce Rs 8.22 crore from the buyers’ last installment along with 18% interest…
The Kerala High Court in November ruled that any GST mistakenly paid under one head can be adjusted under the correct head. It observed that the GST Act provides for the refund of the tax paid mistakenly under one head instead of another, like ‘SGST’ instead of ‘IGST’, but the GST Refund Rules also speak…
It has been held by the AAR that when the rent is collected together and divided equally between respective co-owners of a jointly owned property, the small business exemption for registration under GST will be available to all the co-owners separately. The total rent from all the properties will not be a factor in this…
This question has been answer in a case of Synthite Industries Ltd which had filed an application for advance ruling to determine if GST is applicable on sale of goods that are shipped directly from China to the USA without entering India. The AAR held that the goods are liable to GST when imported into…
In Columbia Asia Hospitals case, it has been held that Corporate Office and the units are distinct persons, so activities performed by employees of a Corporate Office for other units of company shall be treated as supplies as per the CGST Act. Hence, GST would be applicable even if made without consideration. This was ruled…
The Appellate Authority for Advance Ruling clarified that the applicant, Caltech Polymers Pvt. Ltd, recovered food expenses from its employees for the canteen services it provided under the provisions of the Factories Act. Although the company had made it clear that no profit margins were involved, the AAAR ruled that the supply of food would…
An application was filed in Rajashri Foods (P.) Ltd regarding the sale of one of its manufacturing units for a lump sum consideration. The firm wanted to know how the transaction would be treated. The Authority for Advance Ruling (AAR) held that the business will continue in new hands, hence such transaction would be in…
Reply is yes. It is evident from the reading of Sub-Section (3) of section 357 of the Code, that where the sentence imposed does not include a fine, that is, where the sentence relates to only imprisonment, the court, when passing judgment, can direct the accused to pay, by way of compensation, such amount as…
Yes, an arbitrator can be appointed by the Chief Executive Officer of Statutory Board even after the expiry of period of 30 days notice to him by the opposite party provided the opposite party has not invoked the jurisdiction of the Hon’ble High Court of the concerned place having jurisdiction over the matter, in the…
You can file a case against her for custody of your child. In a recent judgment, the Hon’ble Supreme Court of India has settled the law that the Parent who is denied custody of the child should have the right to talk to his/her child for 5 to 10 minutes everyday. A child, especially a…
Your brother has every right to move an application for anticipatory bail till the time he is not arrested. The rejection of his petition u/s 482 of Cr.P.C., will have no effect on the merits of the petition for anticipatory bail because the parameters for grant of anticipatory bail are different than that of petition…
If the complaint filed by your counsel indicated adequate and sufficient reasons for not being able to institute the complaint within the stipulated period, the impugned order of dismissal of complaint can be set aside. The reasons for delay in filing the complaint beyond the period stipulated in the Negotiable Instrument Act has to be…
Where dispute between the parties predominantly or overwhelmingly seems to be of a civil nature and dispute is a private one between two private parties, even though offences alleged are non-compoundable, offences can be compounded. The jurisdiction to compound the offences and quash the FIR lies within the powers of High Court of the concerned…
Allegations of illicit relations and love affairs of husband raised by the wife in her written statement and in such case if she fails to leave any evidence in support of her allegations to prove the same, it amounts will amount to ‘cruelty’ even when such a plea is not taken in the divorce petition,…
Mutation of property in revenue records are fiscal proceedings and does not create or extinguish title nor has it any presumptive value on title.
In the case of divorce with mutual consent, wife can give up her right of maintenance or permanent alimony or stridhan, but she cannot give up rights which vest in the daughter insofar as maintenance and other issues are concerned.
Harassment of a woman by unlawful demand of dowry also partakes the character of ‘cruelty’ and this is a sufficient ground for divorce.
The question whether an employee deserves to be paid interest on the delayed payment of various retiral benefits and the answer to this question is ‘yes’. A writ in the nature of Mandamus is also legally maintainable to seek interest on the delayed payment as per the law laid on by the Honourable of Apex…
GST is feary, – a hideous enemy, we’re trying to come to terms with! And it punishes hapless subjects who don’t even have any teeth against it, – a draconian trait lifted directly into the most modern tax reform in the world. Hadn’t it been fair if the subjects would have had some retaliatory rights…
LAW RELATING TO REGISTRATION OF AN FIR IN INDIA By : Vijay Kumar Kaushal, Advocate Punjab & Haryana High Court, Chandigarh Criminal Procedure Code under Section 154 of Criminal Procedure Code ( in short Cr P C ) contains a provision relating to registration of an FIR. It says, every information relating to…
AIR 1987 SUPREME COURT 371 SUPREME COURT (From : Gujarat)* O. CHINNAPPA REDDY , J. and G. L. OZA, J. Civil Appeal No. 447 (N) of 1973, D/-21-11-1986 Kalyan Mills Ltd Appellant v. Union of India and others Respondents. Income-Tax Act (11 of 1922), S.46(2), S.46(5A)– Recovery of arrears of Income-tax, Excess Profit Tax, Business Profit Tax- Suit for, by…
SUPREME COURT OF INDIA DIVISION BENCH ( Before : Abhay Manohar Sapre and S. Abdul Nazeer, JJ. ) HINDUSTAN ANTIBIOTICS LIMITED — Appellant Vs. MAHARASHTRA HOUSING AND AREA DEVELOPMENT AUTHORITY (MHADA) AND OTHERS — Respondent Civil Appeal No. 10203 of 2018 Decided on : 04-10-2018 Civil Procedure Code, 1908 (CPC) – Order 27 Rule…
Public policy l is one issue which is a threat to the arbitral awards since courts can interfere into any award on the ground of public policy. In India Supreme Court of India has minimised the possibility of such unlimited interference by the courts, by its various judgements. In a recent judgment dated04.09.2014 at three…
2011 (0) AIJ-SC 687 Equivalent Citation(s):-2011 (11) SCC 672 : 2011 (6) Scale 406 SUPREME COURT OF INDIA (HIGH COURT OF PUNJAB & HARYANA) Hon’ble Judges:Aftab Alam and R.M.Lodha JJ. (Division Bench) Harjit Singh Uppal Versus Anup Bansal Civil Appeal No. 4416 of 2011 ; *J.Date :- MAY 13, 2011 EAST PUNJAB URBAN RENT RESTRICTION…
2011 (0) AIJ-SC 1454*EAST PUNJAB URBAN RENT RESTRICTION ACT, 1949 Section – 13 Equivalent Citation(s):-2012 (2) SCC 60 : AIR 2012 SC 466 SUPREME COURT OF INDIA (HIGH COURT OF PUNJAB & HARYANA) Hon’ble Judges:Altamas Kabir and Surinder Singh Nijjar JJ. (Division Bench) Iqbal Singh Narang Versus Veeran Narang CRIMINAL APPEAL No. 2225 of 2011…
2012 (0) AIJ-SC 61 Equivalent Citation(s):-2012 (11) SCC 314 : AIR 2012 SCW 1669 SUPREME COURT OF INDIA (HIGH COURT OF PUNJAB & HARYANA) Hon’ble Judges:Dalveer Bhandari and Dipak Misra JJ. (Division Bench) Ranbir Talib @ Ranbir Satwant Singh Versus Bhatia Gas CIVIL APPEAL No. 814 of 2012 ; *J.Date :- JANUARY 17, 2012 EAST…
2015 (0) AIJ-SC 1175 Equivalent Citation(s):-JT 2015 (12) SC 296 : 2016 (1) Supreme 1 SUPREME COURT OF INDIA (HIGH COURT OF UTTAR PRADESH) Hon’ble Judges:Pinaki Chandra Ghose and R.K.Agrawal JJ. (Division Bench) Mangu Singh Versus Dharmendra with State Of U.P. Versus Dharmendra CRIMINAL APPEAL No. 2230 of 2011 ; CRIMINAL APPEAL No. 1707 of…
2015 (0) AIJEL-SC 854 Equivalent Citation(s):-2015 (9) Scale 767 : JT 2015 (8) SC 310 SUPREME COURT OF INDIA (HIGH COURT OF MAHARASHTRA) Hon’ble Judges:Pinaki Chandra Ghose and R.K.Agrawal JJ. (Division Bench) Jitendra Vora Versus Bhavana Y.Shah CRIMINAL APPEAL No. 1001 of 2010 ; *J.Date :- SEPTEMBER 16, 2015 NEGOTIABLE INSTRUMENTS ACT, 1881 Section –…
2015 (0) AIJEL-SC 927 Equivalent Citation(s):-2015 (7) Supreme 434 : 2015 JX(SC) 818 SUPREME COURT OF INDIA Hon’ble Judges:Ranjan Gogoi and N.V.Ramana JJ. (Division Bench) Om Prakash Sharma @ O.P.Joshi Versus Rajendra Prasad Shewda CIVIL APPEAL No. 8609 of 2009 ; 8610 of 2009 ; *J.Date :- OCTOBER 9, 2015 KeyWords: Ownership – Benami transaction…
it is a collective term describing the network of treaties, statutes, regulations, and common and customary laws addressing the effects of human activity on the natural environment
According to Section 3 of the Act, “any act, omission or commission or conduct of the respondent shall constitute domestic violence in case it harms or injures or endangers the health, safety, life, limb or well-being, whether mental or physical, of the aggrieved person or tends to do so and includes causing physical abuse, sexual…
The case allows you to apply the principles of capital budgeting to a hypothetical project. Your task is to assess whether you would invest in this project, given the information in the case.
Arbitration is a proceeding in which a dispute is resolved by an impartial adjudicator whose decision the parties to the dispute have agreed, or legislation has decreed, will be final and binding
A court proceeding in which a person who is charged with having committed or omitted an act against the community or state is brought to trial and either found not guilty or guilty and sentenced.
A noncriminal lawsuit, usually involving private property rights. For example, lawsuits involving breach of contract, probate, divorce, negligence, and copyright violations are just a few of the many hundreds of varieties of civil lawsuits.