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Articles by CA Aman Rajput

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SEBI's Revised Framework for Upstreaming Clients' Funds by Stock Brokers and Clearing Members

  CA Aman Rajput    14 December 2023 at 08:47

This circular, which supersedes the framework issued in June 2023, aims to address operational difficulties faced by stakeholders while ensuring the safeguarding of clients' funds.



Decoding Central Goods and Services Tax (Second Amendment) Bill, 2023

  CA Aman Rajput    13 December 2023 at 18:09

The Central Goods and Services Tax (Second Amendment) Bill, 2023, introduced in the Lok Sabha on December 5, 2023, seeks to amend the Central Goods and Services..



Appeal to be considered on merits without insisting payment from cash ledger - An Interesting Judgement

  CA Aman Rajput    13 December 2023 at 08:55

The world of Goods and Services Tax (GST) in India has seen its fair share of controversies and complexities. One such issue that has recently surfaced involves the pre-deposit requirement for filing appeals against GST orders.



Failure to Notify CCI of Joint Acquisition: A Case Study and Implications

  CA Aman Rajput    11 December 2023 at 09:04

This article will examine a recent case where the CCI penalized a parent company for failing to notify a joint acquisition despite not fulfilling the exemption criteria.



Tata Motors Cleared of Competition Law Violations in Dealer Case: Why This Matters

  CA Aman Rajput    09 December 2023 at 09:01

This case revolves around allegations against Tata Motors Ltd. (TML), a company engaged in the business of commercial vehicles and spare parts, by its authorized dealers, Neha Gupta and another informant (Informant 2).



Supreme Court Upholds Order Directing GST Official to Pay Compensation to Taxpayer

  CA Aman Rajput    08 December 2023 at 09:17

In a landmark judgment, the Supreme Court has upheld an order of the High Court directing a GST official to pay compensation to a taxpayer for issuing an invalid penalty order. The Court also increased the compensation amount from Rs. 10,000 to Rs. 69,000.



Some debatable thoughts while analysing GST Act

  CA Aman Rajput    07 December 2023 at 09:07

The Goods and Services Tax (GST) Act, introduced in India in 2017, has revolutionized the country's taxation system. However, certain aspects of the Act continue to spark debate, including the interpretation of the term "goods" and its implications for cash seizure under Section 67.



Mukesh Ambani v/s SEBI - An interesting case law related to Manipulative Trading

  CA Aman Rajput    06 December 2023 at 09:11

Securities Appellate Tribunal Quashes SEBI's Order Imposing Penalty on Mukesh Ambani and Two Others in Case Related to Manipulative Trading



Relationship between Limitation Act and Income Tax Act

  CA Aman Rajput    05 December 2023 at 09:06

While reading some concepts of the Limitation Act in my LLB syllabus a thought came to my mind that can we Combine the Limitation Act and the Income Tax Act?



Instances of Misconduct and Gross Negligence by Chartered Accountants

  CA Aman Rajput    04 December 2023 at 14:26

In a recent report, ICAI Research Committee Highlights Instances of Misconduct and Gross Negligence by Chartered Accountants. I am writing it to make fellow members and students aware of the same.




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