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CBIC clarifies Refund Issues under the provisions of GST
The Central Board of Indirect Taxes and Customs (‘CBIC’) has recently issued circular No. 197/09/2023 – GST (’circular’) to provide...
Jul 26, 20234 min read
Chasing Shadows: Legal Proceedings Against Non-Existent Persons
Investigating the complexities of legal proceedings involving non-existent persons within corporate restructuring and mergers, this...
Jul 24, 20238 min read
Clarification on Taxability of Services between Distinct Offices under GST
To address the ambiguity regarding the taxability of services provided by one office of an organization in one state to another office in...
Jul 22, 20234 min read
[NCLAT] – The Resolution Plan Cannot Discriminate Among the Same Class of Creditors
NCLAT rules against bias in creditor payouts, mandates equitable distribution in Akashganga case.
Jul 22, 20233 min read
CBIC CIRCULAR ON APPLICABILITY OF E-INVOICES FOR SUPPLIES TO GOVERNMENT DEPARTMENTS
The Central Board of Indirect Taxes and Customs ( ‘CBIC’ ) has recently released a circular (Circular No. 198/10/2023-GST dated...
Jul 22, 20232 min read
NCLAT Rules: Pendency of DRT Proceedings Does Not Hinder Action Under S. 7 of the IBC
NCLAT: DRT case pendency doesn't block IBC s. 7 rights.
Jul 22, 20237 min read
Bogus Purchases: Bombay HC Limits IT Addition [Ashwin Purshotam Bajaj]
[Bombay HC] – Only a profit element can be added in respect of bogus purchases under Section 69 of the Income Tax Act, 1961 when the...
Jul 20, 20232 min read
Fair disclosure: Supplying relied upon & un-relied upon documents in criminal cases
This article presents an in-depth examination of the critical role played by fair disclosure of documents in the criminal justice system....
Jul 17, 20238 min read
The Delhi HC Quashed FIR on the Ground That the Dispute Was Purely Civil in Nature
Court decision emphasizes the civil nature of disputes over financial transactions, underlining legal boundaries.
Jul 15, 20234 min read
[AT-PMLA] Attachment under PMLA upheld even if complaint not yet filed under Black Money Act
The Hon’ble Appellate Tribunal under the Prevention of Money Laundering Act, 2002 (‘the Appellate Tribunal’) in a recent case of Dr....
Jul 14, 20235 min read
Zero FIRs: Explained
The First Information Report (FIR) is the initial information recorded by a police officer about an alleged cognizable offence. Section...
Jul 14, 20239 min read
GST Council recommends 28% GST on online gaming
The Goods and Services Tax Council ('GST Council'), in its 50th meeting held on 11th July 2023, has recommended the levy of 28% GST on...
Jul 12, 20234 min read