Judgements by Pradeep Jain

GST Update on requirement of separate registration for execution of contract in another state

Pradeep Jain 06 May 2020 at 10:46

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 | 475 Views

GST Update on whether Rajasthan AAR competent to decide on registration requirement in another State?

Pradeep Jain 05 May 2020 at 13:06

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 | 493 Views

GST Update on landmark decision that interest cannot be recovered without adjudication proceedings

Pradeep Jain 04 May 2020 at 10:47

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 | 526 Views

GST update on statement taken during the course of investigation proceedings

Pradeep Jain 29 April 2020 at 18:19

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

Posted in GST | 628 Views

GST update on landmark decision granting exemption to ancillary supplies in relation to supply of electricity

Pradeep Jain 15 April 2020 at 10:54

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 | 842 Views