Upholding Taxpayer Rights: Ensuring Procedural Fairness in A.M Sainudheen v. The Commercial Tax Officer

The recent judgment by the High Court of Kerala in A.M Sainudheen v. The Commercial Tax Officer (Dated: 19th March 2024) highlights the petitioner’s legal battle against a recovery notice under the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017. Following a previous writ petition challenging a show cause notice for...

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Ensuring Fairness in Tax Proceedings: Amarjyothi Carrying Corporation vs Assistant Commissioner (ST) Case Analysis

In a significant ruling by the Madras High Court, the case of Amarjyothi Carrying Corporation vs Assistant Commissioner (ST), has drawn attention to the importance of procedural fairness in tax assessment proceedings under the GST laws. The case revolves around errors detected in the filing of the GSTR-1 return for October 2019, subsequently rectified in...

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Landmark Ruling: Punjab and Haryana High Court Orders Revocation of GST Registration Suspension in Shri Balaji Agro Industries Case

In a significant ruling on March 22, 2024, the Punjab and Haryana High Court rendered a landmark decision in the case of M/S Shri Balaji Agro Industries vs. State of Punjab and Another (CWP-6160-2024), addressing the suspension of Goods and Services Tax (GST) registration.  Case Background The case revolves around the suspension of Goods and...

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Bangalore Consumer Court’s Decision on Property Document Misplacement

In a significant ruling, the I Additional District Consumer Disputes Redressal Commission in Bangalore, led by President B. Narayanappa and Members Jyothi N and Sharavathi SM, found the Central Bank of India at fault for not returning the pledged property documents after a loan was repaid.  The court ordered the bank to compensate the complainants,...

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Corporate Insolvency Resolution Process under IBC

Have you ever thought about what happens when a company faces financial distress in India? How does the legal framework address such situations? The Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code 2016, (IBC) plays an important role in India’s corporate landscape by offering a structured legal framework for addressing financial challenges...

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Types of Bankruptcies in India

Have you ever wondered what happens if you can’t pay your debts? Both individuals and businesses facing financial difficulties in India need to understand the different types of bankruptcies and related remedies. Post-2016, with the Insolvency and Bankruptcy Code (IBC) in play, India’s approach to bankruptcy has transformed. This code outlines three primary bankruptcy types:...

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Understanding Enhanced Enforcement Against Non-Resident Digital Services Providers under Indian GST Post October 2023 Amendments

The landscape of Indian GST(Goods and Services Tax) laws for digital services has undergone significant changes, particularly affecting non-resident digital services providers. This shift, primarily due to amendments effective from 1 October 2023, has placed a spotlight on “online information and database access or retrieval” (OIDAR) services. In this context, it’s crucial to understand these...

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Documents Required for GST Registration for Partnership Firm

Are you setting up a partnership firm and feeling overwhelmed by the Goods and Services Tax (GST) registration process? Wondering what documents are essential for a smooth registration? Starting a partnership firm in India comes with its fair share of regulations, and GST registration is important. But where do you begin? Understanding the documents required...

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Documents Required for GST Registration for Private Limited Company

Are you starting the GST registration process for your private limited company but feeling overloaded by the amount of required documents? Understanding and gathering the necessary paperwork is an important step in ensuring a seamless registration process. This guide focuses on understanding the documents required for GST registration for a private limited company. List Of...

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