We all understand and well appreciate what crucial role the Principles of Natural Justice play in matters before Quasi judicial Authorities, Administrative Authorities and other authorities. Principles of Natural Justice are deeply entrenched in our Constitutional Jurisprudence. These principles ensure elimination of bias, arbitrariness. In a recent decision, the Hon’ble Supreme Court of India has …

An article was recently published on TIOLCorpLaws, written by Adv. Puneet Agrawal (Partner at ALA Legal Advocates & Solicitors) and Adv. Gaurav Gupta (Manager at ALA Legal Advocates & Solicitors) on the topic, “Personal Guarantors to Corporate Debtors under IBC – Key issues“. With effect from 01.12.2019, the provisions pertaining to Insolvency Resolution process of …

Dear All, Here is the YouTube link for the Virtual Expert Lecture on “”Deemed export” in GST as well as FTP”” by C.A Shuchi Agrawal (Senior Manager at ALA Legal Associates & Solicitors) : https://www.youtube.com/watch?v=9m5rE1NQfUs&feature=youtu.be Also see the PowerPoint Presentation at: Deemed Export

Dear All, Here is the YouTube link for the much awaited Virtual Expert Lecture Series on “Mixed & Composite Supply, Works Contract and Job Work” by Advocate Puneet Agrawal (Partner at ALA Legal Advocates & Solicitors) : https://youtu.be/-IlKwc70Kq8 Also see the PowerPoint Presentation at: GST on Works Contract_ACAE Kolkata

The Coram of Sulekha Beevi (Judicial Member) and P. Anjani Kumar (Technical Member), CESTAT (Chennai) allowed an appeal which was filed against the order of the Commissioner (Appeals), wherein the Commissioner (Appeals) by rejecting the method adopted by the appellant under Rule 6(3A)(ii) of CCR Rules, 2004, to reverse the Credit, had compelled the appellant …

Ever wondered how Gaming Companies are taxed for their services under GST. GST may be levied at 18%/ 28% but litigations are rising on value for levying tax. Should it be the entire amount you pool or only the Commission retained by these Companies? Check out our Article for the ongoing issue, Government’s perspective and …

In a recent decision dated 02.11.2020, Hon’ble High Court of Delhi has made an important ruling on the scope of Section 128 of Chapter-V: “Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019. Citation: Bhawna Malhotra v. Union of India, W.P (C) 7350/2020, Delhi High Court dated 02.11.2020 Facts As per the facts of the case, the …

The provisions pertaining to Personal Guarantor under IBC were enforced w.e.f 01.12.2019 by the Ministry of Corporate Affairs. The issue of insolvency resolution of Personal Guarantors to Corporate Debtors has assumed importance only recently. Further, the issue of constitutionality of provisions of Personal Guarantors in IBC is pending before Hon’ble Supreme Court. In this backdrop, …

A division bench of Hon’ble Delhi High Court vide order dated 22.10.2020 has quashed the order passed by the National Anti-Profiteering Authority (NAPA) in the matter of Shree Sai Kripa Marketing v. UOI W.P.(C) No. 8161 of 2020 for being arithmetically wrong. The NAPA in the impugned order had held that the Petitioner had profiteered …

Haryana Tax Bar Association and Punjab & Haryana Chapters of National Association of Tax Professionals recently organized a Webinar on: Joint Development Agreements under GST Speaker: Sh. Puneet Agrawal, Advocate, Delhi The video for the webinar may be accessed here: Joint Development Agreement by Puneet AgrawalWatch this video on YouTube