Analysis of Case Study : M/s. Ralco Synergy Pvt. Ltd. v. Joint Commissioner of State Tax and Ors. Let’s simplify and elaborate on the case of M/s. Ralco Synergy Pvt. Ltd. v.s Joint Commissioner of State Tax and Ors. [W.P. No. 5554 of 2024 dated March 5, 2024] decided by …
Analysis of Case Study : Yash Building Material vs. State of Uttar Pradesh Facts of the Case: Notice Received: Yash Building Material (referred to as “the Petitioner”) received a notice on June 4, 2021, under Section 74(5) of the CGST Act, stating tax was payable. Legal Requirement: As per Section …
Analysis of Case Study : Manjunatha Oil Mill v. Assistant Commissioner (ST) [W.P. No. 2153 of 2024 dated February 2, 2024] Let’s break down the case of Manjunatha Oil Mill vs. Assistant Commissioner (ST) [W.P. No. 2153 of 2024 dated February 2, 2024] and the relevant provisions under the CGST …
Analysis of Case Study – R. Trading Co. v. Commissioner of Delhi Goods and Services Tax Background: Taxpayer Profile: R. Trading Co. was a sole proprietorship whose proprietor had passed away. Issue: The GST authorities attempted to cancel the GST registration of the deceased proprietor retrospectively. Court’s Decision: Findings: The …
