CONSULTEASE.COM | CA Shivashish Karnani | Activity https://old.consultease.com/consultants/ca-shivashish-karnani/activity/ Activity feed for CA Shivashish Karnani. Fri, 03 Jul 2026 05:59:37 +0000 https://buddypress.org/?v=2.6.1.1 en-US 30 hourly 2 cca24471afcb75ca64c88f0015216582 CA Shivashish Karnani wrote a new post, Declaration cum Undertaking https://www.consultease.com/?p=37831 Thu, 25 Mar 2021 06:20:52 +0000  

To XYZ,

GSTIN: 12345

 

We declare following for our Company / Firm / LLP / Proprietorship having GSTIN ____________________________

 

Case No.
Aggregate Turnover at PAN level
Tick wh […]

]]> 0 03b42807d9349e29fc8e4ec320ac5b1c CA Shivashish Karnani wrote a new post, Customs & Foreign Trade Policy – Recent Developments https://www.consultease.com/?p=37260 Thu, 25 Feb 2021 10:41:29 +0000 1. Brief Introduction to Customs Duty
As per the ancient custom, a merchant entering a kingdom with his goods had to make a suitable gift to the King. In the course of time, this ‘custom’ was formalized into ‘Cu […]

]]> 0 8fb4739e938ee8a9d1b25a9139f19327 CA Shivashish Karnani wrote a new post, No Stay from Arrest for GST Evasion https://www.consultease.com/?p=17089 Fri, 07 Jun 2019 13:40:20 +0000 No Stay from Arrest for GST Evasion | FIR registered under Indian Penal Code maintainable
Below are the relevant facts and observations from the case of Govind Enterprises (Criminal Misc. Writ Petition No. 7303 […]

]]> 0 4ddbe41ad2c0fbc6db1d20b3a0bd6959 CA Shivashish Karnani wrote a new post, Re-credit of GST Refund Claim Rejected through GSTR-3B | Gujarat High Court https://www.consultease.com/?p=16025 Fri, 03 May 2019 11:01:05 +0000 I am sharing with you all an important ruling of Gujarat High Court in the case of M/s GARDEN SILK MILLS LTD (R/Special Civil Application No. 7397 of 2018), in which the respondent revenue (proper officer) is di […]

]]> 0 6a6570bc47c8cda044c4e0ff065becf8 CA Shivashish Karnani wrote a new post, Section 50 of GST Act | Interest on 'Gross' or 'Net' Tax Liability | Telangana High Court https://www.consultease.com/?p=15740 Tue, 23 Apr 2019 08:13:45 +0000 I am sharing with you all a synopsis on the very recent ruling of Hon’ble Telangana High Court on the issue of payment of interest on ‘Gross Tax Liability’ or ‘Net Tax Liability’ under the GST laws. You can do […]

]]> 0 1a307d7d3d86169553b6827cecee4fd7 CA Shivashish Karnani wrote a new post, ServiceTax/GST on Electricity Supply: Imp ruling by Calcutta HC https://www.consultease.com/?p=15597 Tue, 16 Apr 2019 08:17:17 +0000 ServiceTax/GST on Electricity Supply- an Analysis in the backdrop of recent ruling of Calcutta HC
Analysis of recent Hon’ble High Court of Calcutta judgment in the case of Srijan Realty (P) Ltd v. Commissioner o […]

]]> 0 27a462ff606975f93214952caaf24739 CA Shivashish Karnani wrote a new post, Section 154 of Customs Act:Incorrect filing of Bill of Entry https://www.consultease.com/?p=15564 Mon, 15 Apr 2019 06:59:50 +0000 Section 154 of Customs Act:Incorrect filing of Bill of Entry:
I am sharing with you a brief synopsis of an important ruling by the two judges bench of Madras High Court in the case of M/s Symrise Pvt. Ltd. v. […]

]]> 0 10308b0fcd38185090653bccf7f6dc6a CA Shivashish Karnani wrote a new post, synopsis of recent ruling of Hyderabad CESTAT Bench in the case of United Seamless Tubular (P) Ltd https://www.consultease.com/?p=15485 Mon, 08 Apr 2019 13:55:03 +0000 synopsis of recent ruling of Hyderabad CESTAT Bench in the case of United Seamless Tubular (P) Ltd:
I am sharing with all a brief synopsis of recent ruling of Hyderabad CESTAT Bench in the case of United S […]

]]> 0 5fb6fdf3046c3342efb705fe63adb3b8 CA Shivashish Karnani wrote a new post, New turnover threshold in GST for registration https://www.consultease.com/?p=15152 Tue, 19 Mar 2019 11:49:34 +0000 In this article, attempt has been made to enlist various thresholds (as amended from time to time) as prescribed under the GST law for normal registration in different States/UTs, thresholds for Composition […]

]]> 0 d55777cf53279e4488742313c6f30ffd CA Shivashish Karnani wrote a new post, Hon'ble Supreme Court Ruling on Section 68 (Cash Credits) https://www.consultease.com/?p=15019 Sat, 09 Mar 2019 07:21:12 +0000 Hon’ble Supreme Court Ruling on Section 68 (Cash Credits)
Summary of Hon’ble Supreme Court ruling on Section 68 of Income Tax, 1961
Recently two judges’ bench of Hon’ble Supreme Court in the case of NRA Iron […]

]]> 0 fcff90d9b55a5ae23756b0191ff87017 CA Shivashish Karnani wrote a new post, Snippets of important High court rulings in GST https://www.consultease.com/?p=14933 Tue, 05 Mar 2019 03:34:56 +0000 Snippets of important High court rulings in GST: 
M/s H M INDUSTRIAL PVT LTD
The supplier whose property is attached would be in a position to file objection to the effect that the property attached was or is […]

]]> 0 3693413ab8856f3db7440bbc094cebe5 CA Shivashish Karnani wrote a new post, SC on ‘Non-appearance of Counsel’ as a ground for Adjournment for GST https://www.consultease.com/?p=14791 Wed, 20 Feb 2019 04:43:30 +0000 A Brief Analysis of Hon’ble Supreme Court ruling on ‘Non-appearance of Counsel’ as a ground for Adjournment W.R.T. to Goods and Services Tax Law
Recently Hon’ble Supreme Court in the case of RAM SIROMANI TRIPATH […]

]]> 0 5981c01a808852f1da898ca262b493ba CA Shivashish Karnani wrote a new post, A note on Foreign Jurisprudence on Concept of Composite Supply https://www.consultease.com/?p=14767 Fri, 15 Feb 2019 13:23:31 +0000 A note on Foreign Jurisprudence on Concept of Composite Supply (Section 2(30) of GST Act)
Foreign Jurisprudence on Concept of Composite Supply.As we may be aware that the Goods and Services Tax law contains in it […]

]]> 0 c696c0b2f85daa80f85230c9d814abcf CA Shivashish Karnani wrote a new post, Back Office Support Services are Taxable and not Exports- Maharashtra AAR https://www.consultease.com/?p=13456 Tue, 27 Nov 2018 14:19:50 +0000 Back Office Support Services are Taxable and not Exports- Maharashtra AAR
As per the GST AAR was given by AAR of Maharastra. The Back Office Support Services are Taxable and not Exports.
Facts:
Vservglobal […]

]]> 0 c2c0707896b34e50588ef1b593a2428c CA Shivashish Karnani wrote a new post, Exemption Notifications must be interpreted strictly https://www.consultease.com/?p=12300 Mon, 10 Sep 2018 13:01:57 +0000 Exemption Notifications must be interpreted strictly: The Supreme Court Constitution Bench Judgment
 
Gist:
Hon’ble Supreme Court of India (“SC”)- Constitution Bench of Five Judges in the case of Commis […]

]]> 0 f88297dd63df291a3e2668c9b7aecd30 CA Shivashish Karnani wrote a new post, Printing Contracts are ‘Services’ and not ‘Goods’- West Bengal AAR http://www.consultease.com/?p=10194 Mon, 04 Jun 2018 05:26:32 +0000 Printing Contracts are ‘Services’ and not ‘Goods’- West Bengal AAR
Facts in Hand:
Applicant (‘Photo Products Company Pvt. Ltd.’) is printing content supplied by the customers on photographic paper which is al […]

]]> 0 4ad02c3c90eea730c1abf0acfab517e7 CA Shivashish Karnani wrote a new post, Valuation of supply between distinct or related persons: West Bengal AAR http://www.consultease.com/?p=10189 Mon, 04 Jun 2018 05:06:19 +0000 Valuation of supply between distinct or related persons: West Bengal AAR
Facts in Hand:
Applicant (‘GKB Lens Pvt. Ltd.’) is an importer and seller of Optical Lenses and Frames for Spectacles and Accessories, etc […]

]]> 0 b611e0c9e64e3fdf8b311ee5d9c13989 CA Shivashish Karnani wrote a new post, Duty Free Shops supplies not Exports under GST- Delhi AAR ruling http://www.consultease.com/?p=9769 Tue, 24 Apr 2018 06:23:50 +0000 Duty Free Shops supplies not Exports under GST- Delhi AAR ruling:
Duty Free Shops supplies not Exports under GST.Though section 105 of CGST Act states that every proceeding before Authority for Advance Ruling […]

]]> 0 ad2a77ff0107cc613733f44d631b94e2 CA Shivashish Karnani wrote a new post, AAR ruling in case of ROD Retail Private Limited http://www.consultease.com/?p=9766 Tue, 24 Apr 2018 02:19:44 +0000 AAR ruling in case of ROD Retail Private Limited:
Though section 105 of CGST Act states that every proceeding before Authority for Advance Ruling (AAR) shall be judicial proceedings, however, Rule 103 of CGST […]

]]> 0 a59aa7f213b28238e079a515d4938e4f CA Shivashish Karnani wrote a new post, Taxability of Legal Services under GST http://www.consultease.com/?p=9721 Sat, 21 Apr 2018 13:47:11 +0000 Taxability of Legal Services under GST (including registration provisions)
Meaning of ‘Legal Services’:
Definition: ‘Legal Services’ means any service provided in relation to advice, consultancy or assista […]

]]> 0 543340d6699e72cce0e0b3477d3b4be8 CA Shivashish Karnani wrote a new post, Basic Provisions of Customs Law and Taxability of Import of Goods http://www.consultease.com/?p=9553 Mon, 16 Apr 2018 10:54:01 +0000 Basic Provisions of Customs Law and Taxability of Import of Goods
This article explains the basic provisions of the Customs Act, 1962. Which provides for levy and collection of duties on import and export of […]

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