(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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Whether an exporter is eligible for GST export benefits (such as refund of unutilized Input Tax Credit) if Letter of Undertaking (LUT) is filed after the actual export but within the same financial year.
Legal Background & Key Provisions
Rule 96A requires the LUT/bond to be furnished prior to exporting goods/services without payment of integrated tax.
Circulars and Clarifications
Circular No. 37/11/2018-GST dated 15.03.2018: Substantive benefits of zero-rating should not be denied if exports are actually effected; delay in LUT filing can be condoned and ex-post facto acceptance allowed.
What is the applicability of the extended limitation period, and what are the requirements for invoking Section 74?
Thoughts & Research by: Abhishek Raja Ram; 9810638155
1. Neeyamo Enterprise Solutions Pvt. Ltd. vs The Commercial Tax Officer - Madras High Court
[W. P(MD) Nos. 30453-30458/2024; 11-Nov-2025 :: 2025-Taxo Online-2937 :: (2025) 11 TaxReply 15023]
Invoking extended limitation under GST (Section 74) requires strict proof of fraud, suppression, or wilful misstatement. Mere delay is not enough.
2. Paul Rajan Punithan vs The Assistant Commissioner (ST), Madurai - Madras (2025) 10 TaxReply 14831
The Court quashed the Order invoking an extended period, as neither the notice nor the order contained any allegations or evidence of fraud, willful misstatement, or suppression of facts to evade tax. The petitioner’s lack of response did not rectify this deficiency. ARR
3. RKEC Projects Ltd. vs Additional Commissioner -Andhra Pradesh High Court
2024-TaxoNation-182 :: (2024) 16 CENTAX 13
Mere mention of a provision in SCN would not be determinative of notice under that section. The notice lacked particulars of 'suppression' and was barred by limitation, suggesting it should have been issued under Section 73 instead. The question of suppression and applicability of Section 74 versus Section 73 is a factual issue to be determined by the tax authority after considering the petitioner’s reply. ARR
The time limitation does not apply when Article 265 is in effect ~ Abhishek Raja Ram; 9810638155
Andhra Pradesh High Court has held that the Time Limitation is not applicable to the refund of GST wrongly collected on exempt residential rent. Exempt renting of residential dwellings could not be taxed and collection without authority would offend Article 265. Amounts so collected were not tax under GST enactments and refund limitation for tax claims did not apply. ARR
Nspira Management Services Pvt. Ltd. vs Assistant/ Deputy Commissioner of Central Tax
[Writ Petition Nos. 18287; 26-Sep-2025 :: (2025) 35 CENTAX 239]
Article 265: No tax shall be levied or collected except by authority of law. In other words, any imposition of tax must have a clear Constitutional or statutory backing. ARR
Nine (9) A nine-member bench of the Supreme Court has held that 'Law' means valid Law. Tax Levied or Collected contrary to Law required to be refunded. Mafatlal Industries Ltd. vs Union of India [(1996) 5 SCC 536 :: (1998) 111 STC 467]
#ARR
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.
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.