Mundhra rathi and associates

04/01/2026

Congratulations to ex article and Ca PIyush Duggar for new office opening . Feeling proud and happy to see the energy of young members. Best wishes for energetic and successful journey ahead.

08/11/2025

Happy to Share that KOMAL PAREEK trainee to Firm qualified as CA in Nov 2025 Results😊. Congratulation and Best Wishes for future endeavour #

03/09/2025

https://www.facebook.com/TheViralFever/videos/755713170765841/?mibextid=rS40aB7S9Ucbxw6v

24/08/2025

Judgment discussing manner of service of notice under GST law drawn by Honourable court and emphasis purposive implementation of statute not mere formality # compiled by AR Kumkum Jangid

13/06/2025

GST and allied transaction training organised at premises of Okay Plus builders and Developers ( Leading Real Estate company) by Team MRAA # Compilation done by Giriraj Gupta and Shivali Jalora

27/05/2025

GST Case Law case Ecom Gill Cofee Trading Company (2023) 58 Taxlok .com 18, Supreme court while deciding the issue that how the purchaser to discharge burden of proof while claiming ITC . It is observed that mere production of invoice and payment thereof will not satisfy the purchaser duty. It is observed that in order to discharge burden of proof further cogent material like furnishing the name and address of the selling dealer, details of the vehicle which has delivered the goods, payment of freight charges, acknowledgement of taking delivery of goods, tax invoices and payment particulars etc. and the actual physical movement of the goods by producing the cogent materials, should be placed on records.

24/04/2025

GST case Law # Important decisions on TDR concept, seeks more clarity from CBIC on this aspect # Real estate industry # Compiled by Ar Niharika Singh

11/03/2025

It is a settled law that the assessment Order cannot traverse beyond the scope of the show cause notice or cannot allege a point for the first time which was never a point in the show cause notice. The relevant statutory provision as stipulated under Section 75(7) of the CGST Act, 2017 is reproduced as under:
"75(7)-The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice."
Thus, the assessment order should be within the scope of the show cause notice or not a new allegation or new quantification of demand or incorporating new grounds of demand.

18/02/2025

GST Case Laws & Technical errors in GST Return Filing # Dr. A.K. JayasankaranNambiar and K.V. Jayakumar, JJ. REJIMON
PADICKAPARAMBIL ALEX V/S UNION OF INDIA, 2025 (93) G.S.T.L 23/ (2024) 25 Centax108 (Ker.): In this case, A mismatch was identified between the IGST paid on purchases and the figures reported in Form GSTR-3Bwhich led to difference between Form GSTR-2A and Form GSTR-3B.The appellant had not wrongly availed credit but merely made a clerical mistake that he had not shown IGST amount separately in form GSTR-3B, Section 73 is not applicable in this case. There was no outward supply of IGST from the appellant that means the mistake did not have any material impact on the tax liability. Hence, it does not lead to wrongful credit claim and appeal was allowed in favor of assesse.

29/12/2024

22/12/2024

Team Meet at Indian habitat Centre at Delhi. Proud to see u all . Keep learning, networking and growing 👌