Articles by CA Shruti Singhal

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Changes in GST Laws w.e.f. 1st Oct 2022

  CA Shruti Singhalpro badge    01 November 2022 at 17:12

The ever-evolving GST laws have been changed once again with important updates in CGST Act, 2017 and CGST Rules, 2017 becoming effective from 1-10-2022.



Exceptions to the Principal that "Writ petition not maintainable if alternative remedy available" under GST Laws

  CA Shruti Singhalpro badge    01 June 2021 at 17:17

The case of Golden Mesh Industries squarely falls into an exceptional instance and thus, the writ was maintainable in spite of the availability of alternate remedy.



Can AAR orders be challenged before HC?

  CA Shruti Singhalpro badge    11 August 2020 at 09:43

As per section 103 of the CGST Act, 2017, the orders of AAR and AAAR are binding on the applicant, unless there is a change in the law, facts or circumstances based on which original advance ruling has been pronounced.



Salaries paid to company directors not to attract GST

  CA Shruti Singhalpro badge    12 June 2020 at 17:37

After a few contradictory judgments CBIC Clarifies that Salaries paid to company directors not to attract GST