Advocate Ashok A. Deshpande

Questions Answered by Advocate Ashok A. Deshpande

Q: How to know the status of a litigation in supreme court online

hi, I am sharing a link , this petition has been moved to supreme court and yesterday(20.9.2018) was the hearing , how to get all the details regarding this,please let me know.....................http://judis.nic.in/Judis_Kolkata/All/list_new2_v1.asp?Jud_Pdf_Name=WP_5181W_2017_31082018_J_271_240.pdf&Court_Id=2

Advocate Ashok A. Deshpande answered
Sir/Madam,In response to your query, pls note the following:a. Log on to the Supreme Court website - www.sci.gov.inb. In the top line, select Case Status.c. In Case Status, select Party name.d. In Party name, type few words of Petitioner .. Democratic Rights' and year 2018e. In the information you get on the next window click on the Diary No. in Redf. This will take you to the Case Status, which shows that the next tentative date is 5.10.2018.Hope I have assisted you.

Q: Want to introduce new partners in partnership firm

A partnership firm having immovable assets can induct new partners and release old partners . is registration required for the immovable property involved.

Advocate Ashok A. Deshpande answered
The partnership firm can induct new partners and release old partners, but upon such induction/release, a fresh deed of reconstitution needs to be executed incorporating the changes. Further as regards the immovable property, it is mandatory for the property to be registered as there is transfer of right.

Q: Unfair recovery of Notice period bought out amount by my employer

My employer is asking me to pay the shortfall notice period bought out amount along with GST, i am wondering why i would pay GST of 18% upon the recovery amount.

Advocate Ashok A. Deshpande answered
Under the GST regime, tax is on the supply of goods or services. Supply between two distinct persons is subject to GST. The tax liability on services between an employer and employee has been debated right from the erstwhile negative regime of Service Tax.Under GST, Section 7 of the CGST Act, 2017 discusses about ‘supply’. The relevant portion is extracted herein below:7. (1) For the purposes of this Act, the expression “supply” includes––(a) ……. ;(b) ……. ; (c) …….. ; and (d) the activities to be treated as supply of goods or supply of services asreferred to in Schedule II.Further, Schedule II contains the activities that are to be treated as supply of goods or supply of services. As per this Schedule, clause 5 is of relevance in the present case and is reproduced hereunder: 1.2.3.4.5. Supply of servicesThe following shall be treated as supply of services, namely:-(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; andA conjoint reading of the above provisions leads to an understanding that the activities specifically mentioned in Schedule II to CGST Act, 2017 are to be treated as goods or services. And as per clause (e) of the Schedule, agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act has been specifically stated to be treated as a service in this Schedule. It could be argued that ‘notice period pay’ is the consideration received by employer for tolerating the act of employee who does not serve the notice period.Now, the services by an employee to employer in course of or in relation to employment would not be treated as either supply of goods or as services. However, nowhere does the law exempt the services by employer to employee. Hence in your case, in my view, GST is liable to be paid.

Q: Clarification regarding employers post hiring rules and regulations

I am planning to start a private limited company. So if I am hiring 2-3 employees with their annual salary less than 2 lakh/pa, what are the taxes or rules I am supposed to follow.

Advocate Ashok A. Deshpande answered
Sir,With regards to the clarification sought, please note the following:For the formation of the Pvt Ltd. Co., the following are the requirements:1. Digital signature of Two Directors2. Director Identification Number3. Obtain Name approval from Registrar of Companies (ROC)4. Register under ROC (Company formation)5. Memorandum and Article of Association6. Notary and Stamp duty payment7. GST Registration8. Shops and Establishment Registration9. PAN (Permanent Account Number)10. TAN (Tax Deduction and Collection Account Number)11. Professional Tax Registration (Employee, if salary exceeds Rs.15000/- pm)12. Professional Tax Registration (Employer)As regards the hiring of the employees, the following may be noted:a. Income Tax:Since you are paying them less than Rs.2 lac/pa, they are below the taxable limit as per the Income Tax Act and hence there is no requirement of paying any tax. However, on a personal front the employees can obtain their PAN cards. b. Profession Tax:Salary upto Rs.15,000/- p.m. PT Nil Salary Rs.15001/- and above PT Rs.200/- p.m.Please revert for any further clarifications.Regards,