(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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Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155
Q1. Is having more than one GST registration at the same address permissible?
A1. YES, AAR-Kerala in Spacelance Office Solutions P Ltd. In re (2019) 108 taxmann com 234
The applicant was engaged in sub-leasing of office spaces as 'co-working spaces'. There were multiple companies functioning from same address with distinct desk numbers (with co-working spaces i.e. shared office space). It was held that each company can obtain separate GST registration with respective desk number (As per this principle, it can be cabin number also).
Q2. Is GST registration required in India if a branch of a foreign entity is providing services in India?
A2. YES, AAR-West Bengal in re, IZ-Kartex named after P G Korobkov Ltd. (2020) 80 GST 466 it was held that GST registration will be required in India if branch of foreign entity is providing service in India and GST will be payable by branch under forward charge. It is not import of service by Indian customer.
Example (SUMIFS):
Calculate the total GST collected from invoices in January (Column B for invoice month) at 18% GST rate (Column C for GST%):
=SUMIFS(D:D, B:B, "January", C:C, 18%)
3. Pivot Tables for Tax Summary & E-Filing
Why Use It?
- Create quick summaries of total TDS, GST, or tax collected/paid without manual sorting.
Steps to Create a Pivot Table:
โขSelect your data range.
โขGo to Insert โ PivotTable.
โขChoose where to place the PivotTable.
โขDrag fields (e.g., Invoice Date, GST Rate, Tax Amount) into Rows, Columns, and Values areas.
Depositing tax is essential when GST officials visit your premisesโan open secret. Regardless of what the law states, the practical scenario remains the same: a search or inspection.
Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155
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Here are some judgments that might help you:
1. Payment made under GST before adjudication of tax liability during revenue officials visit cannot be treated as voluntary and is refundable with interest.
Bombay High Court in Shiva Structures Pvt. Ltd. (2025) 26 CENTAX 157
2. Amount deposited during midnight when investigations were in progress could not be said to be voluntary deposit; hence, department should refund same along with interest.
Delhi High Court in Neeraj Paper Marketing Ltd. (2024) 81 GSTL 490
๐๐ฎ๐๐น๐ ๐ฎ๐ป๐ฑ ๐๐ฒ๐ด๐ฎ๐น ๐๐ฎ๐๐ถ๐
The National Financial Reporting Authority (NAFRA) issued an order against CA Neeraj Bansal, a partner at SCV & Co. LLP, for professional misconduct in his role as the Statutory Auditor of Religare Finvest Limited (RFL) for the financial year 2017-18.
Section 132(4) empowers NAFRA to impose penalties and debar professionals in cases of professional misconduct.
CA Neeraj Bansal was found guilty of failing to meet the professional standards prescribed under the Standards on Auditing (SA) and Guidance Notes issued by ICAI.
Due to delayed TRAN-1 functionality, the Assessee paid GST in cash instead of using transitional credit, and the Madras High Court allowed a refund upon revising GSTR-3B.
Dell International Services India Pvt. Ltd. vs Union of India [W. P. No. 1924 of 2021; dated 02-Jan-2025: 2025:MHC:251]
โก๏ธFacts of the case:
๐นThe Assessee had accumulated โInput Tax Credit (ITC)โ under the pre-GST regime.
๐น GST came into force on 01.07.2017, but the โForm TRAN-1โ portal was enabled only on 25.08.2017.
๐น The Assessee filed its TRAN-1 belatedly on 27.12.2017, by which time it had partly discharged its output GST liability in cash and partly by fresh ITC earned under GST.
๐น The Department passed an order stating there was no provision to revise โGSTR-3Bโ for July to November 2017.
โก๏ธIssue ๐ค
๐นWhether the Assessee is entitled to revise its GSTR-3B returns and seek refund of the amount earlier paid in cash, on the ground that transitional credit (which could not be timely transitioned due to portal delays) should have been used to discharge GST liability.
Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155
Despite its unique structure, GST registrations and the law governing them remain subject to the overarching principles and provisions enshrined in the Constitution of India. This note examines the applicability of key constitutional articles to GST registrations.
1. Article Article 14: Equality before the law
Applicability: Article 14 guarantees equality before the law and equal protection of the laws within the territory of India. In the context of GST, this implies that the registration process, criteria, and related provisions must be non-discriminatory and apply uniformly to all similarly situated individuals and entities.
Link with GST Laws:
GST laws and registration processes cannot arbitrarily discriminate between taxpayers. Any differences in treatment must be justified by a rational basis related to the objectives of the GST regime.