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Judgements by Pradeep Jain

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The present update intends to discuss the recent advance ruling given by AAR Karnataka in the case of M/s T & D Electricals.

Posted in GST |   431 Views



The present update intends to discuss the Advance Ruling given in the case of M/s T & D Electricals. The question placed before the Advance Ruling was the requirement of separate registration for executing works contract in another State and leviabil

Posted in GST |   461 Views



The delay in retrospective amendment regarding computation of interest liability under GST regime has led to flood of writ petitions in High Courts seeking relief from recovery proceedings initiated by the government. The revenue authorities have con

Posted in GST |   443 Views



The provision contained in section 136 of the CGST Act, 2017 also states that a statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry or proceedings under this Act shal

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Recently Gujarat High Court ([TS-858-HC-2018(GUJ)-NT-Torrent Power Ltd]) has held that when a company is engaged in the business of supply and distribution of electric power which is principal supply, the ancillary and related supply such as applicat

Posted in GST |   773 Views