Note – The Petitioner constituted as a special purpose vehicle to procure hardware required for the purposes of IT education in Government schools by floating competitive tenders and thereafter supplying […]
Note – Although sub-section (1) of Section 16 is conditional upon the fulfillment of the requirements as contained in sub-section (2), in our opinion, the incorporation as contained in sub-section […]
Note – Since the issue involved in the present petition is directly and squarely covered by the judgment of this Court in the case of M/s.Sadhana Enviro Engineering Services vs. […]
Note – There is no provision under Rule 8 of the GST Rules to submit NOC or consent letter from the property owner along with proof of address at the […]
Note – Once the IGST is paid on value of goods including the freight, cost and insurance, it would not make any difference between the transactions is on CIF basis […]
Note – In the absence of any detailed order being passed, the summary of the order has no value in eye of law especially where the Summary of the order […]
Note – The law is clear on the subject that the proceedings undersection 130 of the GST Act cannot be put to service if excess stock is found at the […]
Note – Rule 96(10) of the CGST Rules, as inserted by notification No.53/2018-CT dated 09-10-2018 w.e.f. 23-10-2017 is declared ultra vires the provisions of Section 16 of the IGST Act […]
Note – Foreign expatriates placed to aid and assist in the functions being carried out by the writ petitioners in India. As per Para 3.7 of Circular No. 210/4/2024-GST, the […]
Note – The technicalities, mainly when not the party but the department creates them, should not be put forth by the department to defeat the statutory rights and entitlement of […]
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