𝐓𝐡𝐞 𝐋𝐚𝐰 𝐨𝐧 ‘𝐑𝐨𝐲𝐚𝐥𝐭𝐲’ The royalties in respect of mining leases are specified in Section 9 of Mining and Minerals (Regulation & Development) Act, 1957. State Governments have also promulgated legislations with respect to the levy. This law hails its constitutional backing from: 𝐋𝐢𝐬𝐭 𝟏: 𝐔𝐧𝐢𝐨𝐧 𝐋𝐢𝐬𝐭: 54. Regulation of mines and mineral development to […]

𝐇𝐢𝐠𝐡 𝐂𝐨𝐮𝐫𝐭 𝐨𝐛𝐬𝐞𝐫𝐯𝐚𝐭𝐢𝐨𝐧𝐬: The period of limitation will start to run only when the order is uploaded in the web portal and not when the order is received in the physical form by the petitioner. There was a failure on the part of the respondents to upload the order. Petitioner cannot be mulcted with the responsibility of

To imprint fact situation of one decided case upon another or observations made in the peculiar facts of a given case to any or every other case notwithstanding dissimilarity in effect and the distinctive features is legally impermissible. Each case, more particularly a criminal case, depends on its own facts and a close similarity between

Bharti Airtel had sought a GST refund for the period between July  and September 2017, arguing that 𝐢𝐭 𝐡𝐚𝐝 𝐩𝐚𝐢𝐝 𝐞𝐱𝐜𝐞𝐬𝐬 𝐭𝐚𝐱 𝐨𝐟 ₹𝟗𝟐𝟑 𝐜𝐫𝐨𝐫𝐞, 𝐚𝐬 𝐭𝐡𝐞 𝐆𝐒𝐓𝐑-𝟐𝐀 𝐟𝐨𝐫𝐦 𝐰𝐚𝐬 𝐧𝐨𝐧-𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐝𝐮𝐫𝐢𝐧𝐠 𝐭𝐡𝐞 𝐭𝐢𝐦𝐞. It argued that FORM GSTR-3B did not allow validation before uploading. In the absence of such validation, chances of incorrect details

𝟏. 𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐚𝐱: Deduction of Rs. 1,50,000/- is allowed on the interest paid on loan taken to buy electric vehicles under section 80EEB of income Tax Act, 1961. 𝟐. 𝐆𝐒𝐓: Under GST the electric vehicles are taxable at a rate of 5% instead of 28% which is levied on non-electric vehicles.𝟑. 𝐆𝐫𝐞𝐞𝐧 𝐓𝐚𝐱:The government has

𝐖𝐡𝐚𝐭 𝐝𝐨𝐞𝐬 𝐥𝐚𝐰 𝐬𝐚𝐲? Rule 108(1): “An appeal to the Appellate Authority under Sub-Section (1) of Section 107 shall be filed in form GST APL-01 along with the relevant documents, either electronically or otherwise as may be notified by the Chief Commissioner and a provisional acknowledgment shall be issued to the appellant immediately.” 𝐀𝐩𝐩𝐞𝐚𝐥 𝐜𝐚𝐧

CBIC vide Circular No. 164/20/2021-GST dated October 06, 2021 has provided clarification regarding GST rates & classification based on the recommendations of the GST Council in its 45th meeting held on September 17, 2021. Under Notification No. 11/2017 – CTR  the term ‘restaurant service’ is defined as below ‘Restaurant service‟ means supply, by way of

𝐏𝐨𝐢𝐧𝐭 𝐭𝐨 𝐧𝐨𝐭𝐞 CGST Act is primarily an enactment for collection of revenue which is the primary objective of the said legislation. 𝐀𝐫𝐫𝐞𝐬𝐭 𝐢𝐬 𝐨𝐧𝐥𝐲 𝐢𝐧𝐜𝐢𝐝𝐞𝐧𝐭𝐚𝐥 to achieve the above objective. 𝐒𝐂 𝐬𝐚𝐢𝐝 𝐢𝐧 𝐭𝐡𝐞 𝐜𝐚𝐬𝐞 𝐨𝐟 𝐀𝐫𝐧𝐞𝐬𝐡 𝐊𝐮𝐦𝐚𝐫 In Arnesh Kumar vs State of Bihar, the SC upheld that the directions would also cover

𝐅𝐚𝐢𝐫𝐧𝐞𝐬𝐬 𝐨𝐟 𝐩𝐫𝐨𝐜𝐞𝐝𝐮𝐫𝐞 No recovery should be made at the time of search under any circumstance. Voluntary payments should be accepted one day after closure of search. Facility to file complain after end of search should be made available. If any complaint is filed and officer is found to have acted in defiance, strict disciplinary

This policy provides guidelines for promoting economic growth and strengthening exports to create employment and incentives under various schemes https://pakshlegal.in/wp-content/uploads/2021/10/document.pdf