201609.22
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500 FAQ on GST

500 FAQs on GST The CBEC has issued 500 FAQs on GST. Some of the FAQs are as below : Q 6. Importation of Goods is conspicuous by its absence in Section 3. Why? Ans. Importation of goods is dealt separately under the Customs Act, 1962, wherein IGST shall be levied as additional duty of…

201604.27
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Meaning of Expression ” Entertain” An Appeal

Predeposit to entertain is a pre requisite condition existing in several statutes while providing for entertaining of statutory appeals, like The Income-Tax Act, 1961, The Central Excise Act, 1944, The Consumer Protection Act, 1986, The Motor Vehicles Act, 1988, etc. The meaning of expression  ” Entertain”  an Appeal can be understood from the following ratio as…

201604.23
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A Judgment Cannot Be Read Like A Statute

It is well settled in law that a judgment cannot be read like a statute. Construction of a judgment should be made in the light of the factual matrix involved therein. In Goan Real Estate & Construction Ltd. & Anr. v. Union of India, (2010) 5 SCC 388, it has been held that What is…