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Articles by CA Shruti Singhal

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

  CA Shruti Singhal    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.

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Posted in GST  1 comments |   900 Views


Can AAR orders be challenged before HC?

  CA Shruti Singhal    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.

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Posted in GST |   6825 Views


Salaries paid to company directors not to attract GST

  CA Shruti Singhal    12 June 2020 at 17:37

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

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Posted in GST  2 comments |   3129 Views