(1) Gadar: Ek Prem Katha (2001) Tara Singh (Sunny Deol) was secretly an undercover Indian intelligence agent
His love story with Sakina (Amisha Patel) was a part of his mission to infiltrate Pakistan and gather valuable information about the country's political and military plans
during the tumultuous period following the Partition of India. The dramatic rescue of Sakina and her family was a cover for his intelligence operations, while also serving the purpose of reuniting the lovers.
(2). 3 Idiots (2009) it is believed that "Chatur" (Omi Vaidya) knew that "Phunsukh Wangdu" (played by Aamir Khan) was the scientist he wanted to sign a deal with.
Chatur used the two friends, Farhan and Raju, to find Wangdu and close the patent deal as Japanese were searching.
(3). Dilwale Dulhania Le Jayenge (1995) It is speculated that Raj (played by Shah Rukh Khan) and Simran's (played by Kajol) fathers were actually old friends who orchestrated their children's love story.
They secretly planned the European trip and arranged for Raj and Simran to meet, fall in love, and eventually reunite in India.
(4). Kuch Kuch Hota Hai (1998) Anjali (played by Kajol) knew all along that Rahul (played by Shah Rukh Khan) was in love with her, but she chose to keep her distance until he realized his feelings.
Anjali then orchestrated the summer camp reunion to give Rahul a chance to confess his love.
(5). Dhoom (2004) ACP Jai Dixit (played by Abhishek Bachchan) was secretly in league with the thieves led by Kabir (played by John Abraham). Jai helped them carry out their heists, intending to betray them in the end and take all the credit for their capture. #Dhoom
(6). Zindagi Na Milegi Dobara (2011) Imran (played by Farhan Akhtar), Arjun (played by Hrithik Roshan), and Kabir (played by Abhay Deol) had pre-planned their entire trip as a wayfind Imran's biological father. The other adventures were merely a cover for their true objective.
(7). Chennai Express (2013) This theory suggests that Rahul (played by Shah Rukh Khan) was actually an undercover police officer who infiltrated the crime family to bring them down. His love story with Meenamma (played by Deepika Padukone) was a ruse to gain the family
(8). Deewaar (1975) Vijay (played by Amitabh Bachchan) and Ravi (played by Shashi Kapoor) working together to bring down the crime lord Samant (played by Madan Puri). They staged their confrontations and disagreements infiltrate Samant's organization and dismantle it from within.
(9). Gol Maal (1979) It is speculated that Ramprasad (played by Amol Palekar) and Bhavani Shankar (played by Utpal Dutt) were actually in cahoots to test the loyalty and resourcefulness of the employees at the company. #Golmaal
Ramprasad's dual identity as Laxmanprasad was a ruse to identify dishonest employees and strengthen the company from within.
(10). Kabhi Khushi Kabhie Gham (2001) Rahul (played by Shah Rukh Khan) and Rohit (played by Hrithik Roshan) were secretly working together to reconcile their families. #K3G
They planned the entire sequence of events, including Rahul's return to India and the dramatic confrontation between the families.
Disclaimer: These are fan based conspiracy theories and all credit to the Original author. These are not meant for hurting feelings of anyone. These theories are never officially accepted by the Producer/Director/Actors.
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We usually believe that burden of proof lies on the Assessee but it's not in all cases. When the Assessing Officer levies allegations then the onus is on them
Let's decode few critical aspects of this
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Raja Abhishek
Your NIRC Candidate
1. Burden of proof vis-à-vis invocation of charging provisions 1.1 Ambalal Sarabhai Enterprises - Supreme Court (1989) 43 ELT 214
Central Excise - Dutiability - Burden on the department to prove that goods were marketable hence liable to excise duty -
Failure of the department to adduce evidence - Case to be decided on the basis of evidence available on record.
In the landmark judgment of State of Maharashtra vs Suresh Trading Company [(1997) 11 SCC 378], the Supreme Court held that the subsequent retrospective cancellation of the seller's registration does not affect the deduction (ITC)
2. Madras High Court 2.1 TVL. SRI ESWARI TEXTILES (2017) 5 GSTL 256
Tamil Nadu VAT: Subsequent registration cancellation does not affect the purchasing dealer's right to a deduction.
2.2 TVL. DAESUNG ELECTRIC INDIA PVT. LTD. (2018) 15 GSTL 537
Tamil Nadu VAT: If the cancellation date of the registration certificate follows the date of the invoice, the registration certificate was valid on the transaction date, making ITC available for such transactions.
Your GST Registration cannot be cancelled on hyper-technical grounds as GST Laws cannot override the Right to Livelihood under Article 21 of the Constitution of India.
Bookmark/Save this post for the future.
Research by: Raja Abhishek, NIRC Candidate 2024
1. Poonamchand Saran - Rajasthan High Court
2022-TIOL-1278
Assessee Cannot Be Deprived Of Its Livelihood By Cancelling The GST Registration.
2. Rayees Metals - Telangana High Court
2024-VIL-693
GST cancellation orders certainly have an adverse impact on the livelihood of taxpayers, who are hit by Article 21 of the Constitution.
GSTR-1 - B2B instead of B2C - By permitting Petitioner to rectify the error, there will be no loss to the Revenue - Directions issued by the High Court
2. VAJI MOTOR - Madras High Court (2024) 19 Centax 11
Where an inadvertent error was committed by the assessee while reporting outward supplied and ITC, however same was rectified both in Form GSTR 9 and in the GSTR 3B return, in the interest of justice,
1. Delhi High Court remanded the matter as the appeal was rejected because the certified copy of the order wasn’t filed within 7 days. Reva Giant Implex LLP vs. Assistant Commissioner of CGST.
2. E-way Bill: Typographical error not indicative of tax evasion intent. Active GSTIN, residential address not adverse. Penalty quashed for lack of evidence. Allahabd High Court in NANHEY MAL MUNNA LAL VS ADDITIONAL COMMISSIONER.
3. GST registration can't be cancelled for non-response to show cause notice. Allow response on principal place allegation & details of operations.. Delhi High Court in ABHISHEK APPLIANCE PVT. LTD. vs ASSISTANT COMMISSIONER, CGST-DELHI NORTH COMMISSIONERATE
The Penalty Saga of Typographical Errors in E-Way Bills
Despite numerous judgments against Mobile Squad Officers imposing hefty penalties for typographical errors, the officers persist in their practices
Save d post to handle such cases effectively
Raja Abhishek
NIRC Candidate
1. Allahabad High Court 1.1 NANHEY MAL MUNNA LAL (2024) 7 TMI 613
Typographical error is not indicative of tax evasion intent. Active GSTIN, residential address not adverse. Penalty quashed for lack of evidence.
1.2 Hindustan Herbal Cosmetics (2024) 82 GSTL 409
In the present case, instead of '5332', '3552' was incorrectly entered into the e-way bill which clearly appears to be a typographical error.
For minor typographical error of vehicle number in e-way bill, penalty is not imposable