Manpower-Based Municipal Services For Ganges Ghat Special Cleanliness Drive Exempt From GST: West Bengal AAR

The West Bengal Authority for Advance Ruling (AAR) has held that supply of unskilled labour for special cleanliness drive for cleaning Ganga ghats would qualify as 'Pure Service'. In a ruling by Shri. Shafeeq S (Member- Central Tax) and Shri. Jaydip Kumar Chakrabarti (Member-State Tax) it was observed that operation and maintenance services to various Corporations and Municipalities...

Customs | Refund Cannot Be Rejected Merely For Not Filing Chartered Accountant Certificate In Prescribed Format: CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that a refund claim cannot be rejected solely because the Chartered Accountant certificate was not submitted in a prescribed or revised format. The bench opined that the format prescribed under the public notice is only indicative, and once the assessee has produced documents evidencing...

Bombay HC Takes Suo Motu Cognisance Of News Report On Pregnant Women Compelled To Deliver Child At Home, Use Blade To Cut Umbilical Chord

The Bombay High Court recently took Suo Motu cognisance of the plight of pregnant women in hilly areas of Maharashtra wherein women are compelled to deliver children at home and use 'shaving blades' to cut the umbilical chords.A division bench of Justices Vibha Kankanwadi and Hiten Venegavkar noted from news item published in a Marathi Daily which stated that the Maharashtra Government has...

Supreme Court Grants Six Weeks To Centre To Finalise Scheme For Rehabilitation Of Disabled Officer Cadets

The Supreme Court on Tuesday granted six weeks to the Union Government to complete the process of considering recommendations for rehabilitating officer cadets who are discharged after suffering disabilities during military training.A bench of Justice BV Nagarathna and Justice R Mahadevan Court adjourned the suo motu matter to January 28, expecting sufficient progress by then on the...

Revisional Powers Must Be Exercised Within Reasonable Time Even In Fraud Cases; Merits Cannot Justify Gross Delay: J&K&L High Court

The High Court of Jammu & Kashmir and Ladakh has quashed an order of the Financial Commissioner (Revenue) which had reopened and annulled revenue mutations after more than four decades.Justice Javed Iqbal Wani, while allowing a writ petition, held that revisional powers whether invoked in cases of fraud or otherwise must be exercised within a reasonable period, and that merits of a...

Sending Imported Goods To Job Worker For Manufacture Does Not Defeat Exemption Benefit: CESTAT Chennai Grants Relief To Godrej

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that merely sending imported goods to a job worker for manufacture does not violative exemption conditions. Since there was no allegation of the sale of goods, the exemption of benefit under Notification No. 73/2006-Cus dated 10.07.2006 cannot be denied to Godrej. Notification No. 73/2006-Cus...

Supreme Court Refuses To Seek ECI's Response On Newspaper Report Claiming Centralised Sending Of Mass Notices During Bihar SIR

The Supreme Court on Tuesday declined to call for a response from the Election Commission of India on a newspaper report alleging that lakhs of pre-filled notices for deletion of voter names were centrally issued during the Special Intensive Revision exercise in Bihar, observing that Courts cannot be swayed by media reports unless the issue is formally brought on record through an...

Bona Fide Errors In GSTR-3B Can Be Corrected; Karnataka High Court Directs Department To Accept Revised Returns

The Karnataka High Court held that bona fide errors in GSTR-3B returns are rectifiable and cannot be a ground to initiate proceedings under Section 73 of the KGST /CGST (Central Goods and Services Tax) Act. Justice S.R. Krishna Kumar directed the department to accept the revised returns, noting that the Supreme Court has also directed the CBIC to re-examine the provisions/timelines...

Denying Regularisation To Daily Wager After Extracting Work For Over 34 Years Is Illegal, Inequitable: J&K&L High Court

The Jammu, Kashmir & Ladakh High Court dismissed the Union Territory's challenge to the regularisation of a daily wager, holding that denial of regularisation after extracting work for more than three decades would be illegal, inequitable, and contrary to the welfare obligations of the State.The Division Bench of Chief Justice Arun Palli, Justice Rajnesh Oswal noted that the...

Decoding The Debate On Electoral Reforms

The winter session of Parliament has reopened an expansive debate on electoral reforms, with the Opposition repeatedly stressing that reform must strengthen not weaken the institutional foundations of Indian democracy. As members flagged concerns about voter roll revisions, the functioning of the Election Commission, and broader issues of electoral integrity, it became clear that reform cannot be confined to isolated procedural adjustments. Instead, India now stands at a juncture where questions...

"Person At This Age Would Be Lost Away From Family”: Bombay High Court Orally Remarks In Gautam Navlakha's Plea To Shift Back To Delhi

The Bombay High Court on Tuesday indicated its inclination to permit rights activist Gautam Navlakha to relocate to Delhi, while hearing his plea seeking relaxation of a bail condition that restrains him from leaving Mumbai in the Elgar Parishad–Bhima Koregaon case.The matter was heard by a Division Bench of Justice Bharati Dangre and Justice Shyam Chandak.“Consider the fact that he is...

Senior Executive Vacancy At Deloitte Touche Tohmatsu India LLP

Deloitte Touche Tohmatsu India LLP invites online application for the post of Senior Executive. Name of the Post: Senior Executive Essential Qualification and Experience · Graduate/Postgraduate from an accredited college/university in Accounting, Business, Law or similar discipline. · CPA, CFE, ACAMS or any relevant certification will be an added advantage. · In order to be considered for this role, your competencies will cover the broad scope of...