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Abhishek Raja "Ram"

Apr 27, 2023 • 17 tweets • 7 min read • Read on X

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Unravel the mind-blowing Bollywood conspiracy theories that will change the way you watch your favorite movies! 🎬🤯

Join the conversation and share your thoughts with #BollywoodConspiracies, #MovieTwists, and #CinemaSecrets!

Let's make it viral! 🌟💥🔥🧵

(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.

This year Sequel of this will be released
#Gadar #Gadar2teaser

(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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More from @abhishekrajaram

Abhishek Raja "Ram"

@abhishekrajaram

Sep 5

Answers to Practical Issues based on GST Council Meeting by Abhishek Raja Ram; 9810638155

Q. Changes in GST on Pre and Post Discount?
A. Old Law: Discount had to be pre-agreed in contract & linked to invoice (Sec. 15(3)(b)(i)).

Council Recommendation:

Omit Sec. 15(3)(b)(i) (requirement of pre-agreement).

Now, the discount can be given later via GST Credit Note without needing proof of agreement.

Section 34 amended → ITC reversal mandatory for the recipient whenever the supply value is reduced via a credit note.

Circular 212/6/2024 (which complicated post-sale discounts) will be rescinded.

Q. Do all items under 5% have itc, or can they also avail itc?
A.
1️⃣ 5% with ITC (Input Tax Credit allowed)

Applies to goods and many job work services.

Example items:

Food items like namkeens, UHT milk, paneer, bread, etc. (exempt in some cases, 5% in others).

Agricultural machinery (tractors, sprinklers, pumps).

Fertilisers, micronutrients.

Renewable energy equipment.

Medicines and medical devices.

Job work in pharma, hides/skins, umbrella, printing, bricks.

Impact: Businesses can claim ITC on inputs and set it off against output liability.

2️⃣ 5% without ITC (restricted credit)

Applies to certain services where concessional rate is given but ITC is blocked to avoid double benefit.

Examples:

Hotel accommodation ≤ ₹7,500/day.

Passenger transport (road, rail, economy air).

Beauty, wellness, fitness services (salons, yoga, gyms).

Goods Transport Agency (if opting 5%).

Multimodal transport (if opting 5%).

Read 7 tweets

Abhishek Raja "Ram"

@abhishekrajaram

Aug 23

High Sea Sales under GST 🌊⚓
A concept in international trade that every importer/exporter should know.
Here’s a simple guide explained slide by slide 🧵👇

A High Sea Sale (HSS) is when goods are sold while still on the high seas, before they arrive at an Indian port and before customs clearance.

The key feature of HSS is that ownership of goods is transferred before they cross Indian customs frontiers.

Read 17 tweets

Abhishek Raja "Ram"

@abhishekrajaram

Jul 27

Is the bunching of notices allowed? by Abhishek Raja Ram

1. The Madras HC recently held that the Bunching of Show Cause notices for Multiple Years is Not Permissible in the GST Law. The provisions for limitation U/s 73(10) and S.74(10) specify that the time limit of three or five years, respectively, is calculated from the due date for furnishing the annual return for the ‘Financial Year’ to which the tax relates, making each year is a separate unit with its own independent limitation period.

Title: Smt. R. Ashaarajaa, Partner of M/s JRD Realtors vs The Senior Intelligence Officer, DGGI Coimbatore
Court: Madras High Court
Citation: W. P. Nos. 29716
Dated: 21-Jul-2025

2. Titan Company Ltd. vs Joint Commissioner of GST and Central Excise - Madras High Court
(2024) 15 CENTAX 118

Where bunching of show cause notices for multiple assessment years under Section 73 of CGST Act had exceeded individual three-year limitation period for each year, High Court held such bunching invalid, directing separate adjudication for each year.

Read 4 tweets

Abhishek Raja "Ram"

@abhishekrajaram

Jul 24

I am sharing important judgments on the ITC mismatch between GSTR-2A and GSTR-3B.

Please bookmark the tweet/post and follow me.

Research by: Abhishek Raja Ram; 9810638155

1. ITI Ltd. vs Joint Commissioner Central Tax & Central Excise, Kozhikode - Kerala High Court
(2025) 29 CENTAX 341

Where impugned order was passed raising demand for mismatch in GSTR-3B and auto populated GSTR-2A return while according to petitioner, input tax credit availed in GSTR-3B returns includes input tax credit pertaining to invoices reflected in GSTR-2A, since reply and documents were not considered by authorities while passing said order, matter was to be readjudicated.

2. OCL Iron and Steel Ltd. vs State of West Bengal - Calcutta High Court
(2025) 30 CENTAX 371

Where opportunity of personal hearing was not offered and proceedings were initiated on account of difference in liability declared in GSTR-2A and that in GSTR-3B, since discrepancy was explained, matter was to be remanded back for fresh decision.

Read 7 tweets

Abhishek Raja "Ram"

@abhishekrajaram

Jun 13

Top-10 GST ITC Cases where the allegations are that the Supplier has not made the payment or their registration has been cancelled retrospectively.

These landmark cases are from IDT and GST Era.

Research by: Abhishek Raja Ram; 9810638155

Please save the post for future.

1/14

The GST Department may reject your ITC claim due to your Supplier's retrospective cancellation. However, just canceling your Supplier Registration does not render your legitimate ITC ineligible.

The documentation and specific facts of each case, along with any allegations and investigations, matters.

2/14

Himalaya Communication Pvt Ltd vs Union of India
Himachal Pradesh High Court
[CWP No. 8809 of 2025; 06-Jun-2025]

The petitioner filed a writ petition seeking to quash the orders that denied Input Tax Credit (ITC) on the ground that the supplier’s GST registration was retrospectively cancelled.

The petitioner argued that the ITC was validly claimed since tax was paid to the supplier, relevant documents were available, and the supplier had discharged its tax liability.

The Court found that neither the Assessing Officer nor the Appellate Authority had verified the genuineness of the transaction or examined supporting documents before denying the ITC.

Hence, the Court set aside the impugned orders and remanded the matter to the Adjudicating Authority for reconsideration after evaluating all relevant documents.

3/14

Read 14 tweets

Abhishek Raja "Ram"

@abhishekrajaram

Apr 8

🔥 GST & Restaurant Services: A Fresh Take with Swiggy, Zomato & Compliance! 🍔

✅ What constitutes 'Restaurant Service'?
🟢 As per Notification No. 20/2019-CT (Rate), ‘Restaurant Service’ refers to the offering of food and beverages for consumption on the premises or taken away, including services provided by restaurants, messes, canteens, etc.

✅ GST Rates for Restaurant Services

➡️ 5% without ITC - Standard case for regular restaurant services
➡️ 18% with ITC - Applied when the restaurant operates in specified premises (e.g., hotels with room tariffs exceeding ₹7,500 per day)

✅ Who is Responsible for GST When Using Swiggy/Zomato?
🟢 Clarifying the GST payer
➡️ If the restaurant is not in specified premises:
🔹 The E-Commerce Operator (ECO) is responsible for collecting GST under Section 9(5)
➡️ If the restaurant is in specified premises:
🔹 The restaurant itself must pay GST directly (the ECO does not assume liability)

Read 9 tweets

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