It has been held by the AAR that when the rent is collected together and divided equally between respective co-owners of a jointly owned property, the small business exemption for registration under GST will be available to all the co-owners separately. The total rent from all the properties will not be a factor in this…
This question has been answer in a case of Synthite Industries Ltd which had filed an application for advance ruling to determine if GST is applicable on sale of goods that are shipped directly from China to the USA without entering India. The AAR held that the goods are liable to GST when imported into…
In Columbia Asia Hospitals case, it has been held that Corporate Office and the units are distinct persons, so activities performed by employees of a Corporate Office for other units of company shall be treated as supplies as per the CGST Act. Hence, GST would be applicable even if made without consideration. This was ruled…
The Appellate Authority for Advance Ruling clarified that the applicant, Caltech Polymers Pvt. Ltd, recovered food expenses from its employees for the canteen services it provided under the provisions of the Factories Act. Although the company had made it clear that no profit margins were involved, the AAAR ruled that the supply of food would…
An application was filed in Rajashri Foods (P.) Ltd regarding the sale of one of its manufacturing units for a lump sum consideration. The firm wanted to know how the transaction would be treated. The Authority for Advance Ruling (AAR) held that the business will continue in new hands, hence such transaction would be in…
Reply is yes. It is evident from the reading of Sub-Section (3) of section 357 of the Code, that where the sentence imposed does not include a fine, that is, where the sentence relates to only imprisonment, the court, when passing judgment, can direct the accused to pay, by way of compensation, such amount as…
Yes, an arbitrator can be appointed by the Chief Executive Officer of Statutory Board even after the expiry of period of 30 days notice to him by the opposite party provided the opposite party has not invoked the jurisdiction of the Hon’ble High Court of the concerned place having jurisdiction over the matter, in the…
You can file a case against her for custody of your child. In a recent judgment, the Hon’ble Supreme Court of India has settled the law that the Parent who is denied custody of the child should have the right to talk to his/her child for 5 to 10 minutes everyday. A child, especially a…
Your brother has every right to move an application for anticipatory bail till the time he is not arrested. The rejection of his petition u/s 482 of Cr.P.C., will have no effect on the merits of the petition for anticipatory bail because the parameters for grant of anticipatory bail are different than that of petition…
If the complaint filed by your counsel indicated adequate and sufficient reasons for not being able to institute the complaint within the stipulated period, the impugned order of dismissal of complaint can be set aside. The reasons for delay in filing the complaint beyond the period stipulated in the Negotiable Instrument Act has to be…