Summer Internship Comprehensive Report

Submitted to Amity University, in partial fulfillment of the requirement for

the Degree in Law

SUBMITTED BY:
Name of the student- Raunek Raheja
Enrollment No.- A032170122128

Under the supervision of:

Mr. Sudhir Sangal
Name of the Faculty Guide
Ms. Sonakshi Varshney

Year-2023
 CERTIFICATE OF THE FACULTY SUPERVISOR

It is to certify that Mr. Raunek Raheja is pursuing LLB(H) from Amity Law
School, Amity University Uttar Pradesh and has completed his Summer
Internship under my supervision. During his internship training he learnt
various court craft. The comprehensive report submitted is found to be
original and suitable for submission.

Date: 03/07/2023 Name of the Faculty- Ms. Sonakshi Varshney

Signature-

Designation-

DECLARATION
I, Raunek Raheja pursuing LLB(H) from Amity Law School, Amity
University Uttar Pradesh, do hereby declare that the Comprehensive Report
submitted by me of my Summer Internship LAWTP100 is an original work
and has not been submitted, either in part or full anywhere else for any
purpose, academic or otherwise, to the best of my knowledge.

I have quoted all case analysis that have been witnessed by me during my
internship. I have not submitted anything that comes under the confidentiality
clause of my Industry Guide. I have not infringed any copy rights.

Signature- Raunek Raheja

Date: 03/07/2023. Name of the Student- Raunek Raheja
Enrollment No- A032170122128
Program and Batch- LLB(H) 2022-2025
 ACKNOWLEDGMENT

I take this opportunity to express our profound gratitude and deep regard to
our guide Mr. Sudhir Sangal for his exemplary guidance, monitoring and
constant encouragement throughout the course of this term paper. The
invaluable suggestions and inputs given by her from time to time have enabled
me to complete this term paper with ease.

I am obliged to staff members of Amity University, for the valuable

information provided by them in their perspective fields. I am grateful to this
cooperation during the period of my assignment.

Last but not the least, I thank almighty, my parents and my friends for their
constant support and encouragement without which this research work would
not be possible.

Signature of the Student- Raunek Raheja

Name of the Student- Raunek Raheja
Enrollment No. – A032170122128

Date- 03/07/2023
S.NO. CONTENTS Number Page
of pages number
Certificate 1
Declaration 1
Acknowledgement 1
1 INTRODUCTION 1
1.1 Introduction to the place of internship 1
1.2 Daily Internship Duties/Responsibilities 5
II Case Analysis Number
of pages
III Course learning outcomes 1-2
 INTRODUCTION

This internship was done by me from 5th June 2023 to 30th June 2023. The main aim
was to gain practical and hands on experience in the field of tax law mainly GST,
sales tax, VAT, civil cases. My target was to analyze case files and interacting with
clients and preparing reports. Visiting tribunal and seeing how the process happens.
Observing by self in hearings in tribunal/in front of commissioner/court, case file
analysis, self-gathered information, client interaction. The main aim was gaining
experience in the field of law, understanding basics of how the process starts,
developing legal skills and putting them into practical use. The internship gave me
an invaluable hands-on experience and an opportunity to gain practical insights into
the legal profession. As an aspiring legal professional, undertaking a legal
internship allowed me to bridge the gap between theoretical knowledge and real-
world application. This immersive experience provided me with the chance to work
and observe courtroom proceedings, conduct legal research, and assist in drafting
legal documents. By participating in a legal internship, I aimed to refine my legal
skills, deepen my understanding of various areas of law, and develop the
professional acumen necessary for a successful career in the legal field. This
introduction served as a gateway to a transformative journey, where I can actively
contribute to the legal team while expanding my legal expertise and building a
network of professional connections.
INTRODUCTION TO THE PLACE OF INTERNSHIP

I worked in the office of Mr. Sudhir Sangal (Advocate) in Civil

Lines, New Delhi. The mission of the firm is to provide clients with a
one- stop solution for their legal queries, business, financial and
regulatory requirements. The firm is dedicated to maintain the highest
ethical standards and ensuring utmost confidentiality in all client
interactions. The team operates with utmost professionalism,
integrity, and a relentless commitment to delivering exceptional legal
services to its clients. Beyond the firm’s legal expertise, they embrace
innovation and leverage technology to enhance their efficiency and
offer clients a seamless experience. The firm stays abreast of the
latest developments in the legal field and continuously invest in the
team's professional development to ensure that they provide cutting-
edge solutions in civil law as well as taxation law. They value long-
term relationships with their clients and aim to be their trusted legal
advisors. By fostering open communication, providing transparent
advice, and striving for excellence, they aim to exceed our clients'
expectations and establish enduring partnerships.
requirements The Mission of the Firm is to provide clients with a One-Stop Solution for
all their business, financial and regulatory requirements.
DAILY INTERNSHIP RESPONSIBILITIES

Starting the internship with visiting the office. The day starts with a
brief introduction about the firm by the industry guide himself. First
task given is reordering of files and giving various inputs about how a
lawyer should be in a courtroom (dressing style, way of talking etc).
The task is to go to Income tax office (ITO) tribunal where the
hearing of a pending case is scheduled. Hearing takes place and the
judge orders a Rs 500 condonation fees to be paid by the industry
guide for delay. Getting to know what a condonation fine is, how it is
to be paid, process of paying it. Case facts- case moved from
commissioner to tribunal, appeal for client who's gst filing was
delayed due to fire in factory. 10 lakhs fine for late with interest is
what charged by the court. Next hearing scheduled for 21st June
2023. Noting the date down in the lawyer’s diary along with getting
to know what a condonation fine is.
Visiting different wards in the ITO building for paperwork and other
pending processes which include taking copy of order, sanction
letters etc.
Introduction to Gst act. Basic concepts(definations) under s2 of the
act introduced.
Studying 2 pending judgements whose hearing is scheduled in the
month of June.
The second week started with visiting the firm office. Given the task
of understanding what GST is. It included reading cgst act 2017. Aim
was to understand which all people are liable for registration under
Section 22 and who all are not liable under Section 23. Along with
that making note points of the existing VAT refund case.
Over the week visiting the tribunal and the commissioner for the
ongoing cases. Next Hearing of the VAT refund case given for 10th
July,2023 as commissioner on leave. Understanding and overseeing
how the next date is taken and understanding the process undertaken
so for doing it.
The week also involved visiting different wards in the ITO building
to understand how the preliminary working is when a new case is to
be filed. The week also involved understanding how an order is to be
collected from the concerned authorities regarding the release of
funds by the concerned department or Govt of India.
The hearing for a case scheduled for the upcoming week for which
pointers were made. Gen sanitary appliances pvt ltd versus the
commissioner, where VAT was charger by the trade and tax dept.
where the company had imported goods from Germany, and which
were not subject to tax but taxed by govt. The issue is to waive off
such tax as it is exempted from being taxed.
This 3rd week starts with the regular visiting of the firm’s office. I
visit the VAT commissioner’s office. I was given the task to submit
C- forms of one company to the commissioner. A certificate, or C
from, is required to conduct business between other states. It is given
by the seller of the goods to the purchaser of the commodities in
order to lower the tax rate. In the case of interstate sales, the use of
the “C” form is essential. Any company that sells taxable goods to
another state or buys taxable goods from another state is required to
receive or issue this form, depending on the situation, in order to take
advantage of the central sales tax’s concessionary rate. It was also
found out as told by the higher authorities that one such form had
been manipulated.
This week also involved me visiting the tribunal for the pending
ongoing case whose last hearing also took place when I joined the
internship. This time around though, the advocate from the
government department side was not present so a new hearing date
was given for 26th July,2023. A condonation fine which was to be
paid by my industry guide was paid on the behalf of him by me in the
tribunal. I also further moved on to the CGST Act,2017 onto chapter
VII and VIII which are tax invoice, credit and debit notes and
accounts and records respectively.
The fourth and the final week of my internship starts on an exciting
note. The first day of the week starts with a hearing scheduled for the
day for the case which I was working and reading facts of in my first
week as an intern. The tribunal judge hears out the brief facts of the
case as presented by my senior and my senior points out various
grounds under which relief should be given to our client. The C
forms and the F forms of the related case are read. Before the hearing
was scheduled to take place, I was asked by my senior to read what
an F form is. F Form is issued by the branch office/consignment
agent receiving goods as branch/stock transfer to its head
office/principal who is sending the goods by way of stock/ branch
transfer.
Section 37-48 onwards. GST Office visit at ITO building 13 floors to
2nd floor onwards at different wards and other small work. I also
visited the Sales Tax Bar association in the ITO building where I saw
how the practicing advocates go about their daily schedule and how it
is a place, they sit for association meetings etc. The last day of my
internship also had a case scheduled in the tribunal whose case facts
were read by me earlier in the second week of my internship. It was
The Gen Case. Gen sanitary appliances pvt ltd versus the
commissioner, VAT the trade and tax dept. where the company had
imported goods from Germany and which were not subject to tax but
taxed by govt. Now the case has moved from commissioner to
tribunal. Purchase order, agreement, bill of lading everything read
then argument under section 5b cst act and sect 4 and 3. Claiming
refund. Stay order granted. Ordered to deposit 5.5+50k to court. i.e
20 percent amount and hearing scheduled for 24th July,2023
The internship finally ends on a good note for me. It was indeed a
good learning experience for me as I got to know how a court
functions, how an advocate thinks, how facts are presented and how
different file-work is done along with many other things learnt in a
very short period of time.
 TABLE OF CASE ANALYSIS

S No Name of the Case Name of the Court

Case 1 Abc ltd vs Principal Commissioner of Central Sales Tax

Central Tax. Commissioner.
Case 2 XYZ retailers vs Commissioner(VAT) Appellate Tribunal Vat,
ITO New Delhi.

Case 3 BCA Electronics Pvt. Ltd. vs. Delhi Tribunal, Vat

VAT Department department, ITO, New
Delhi.

Case 4 ZYX traders vs. Goods and Service Tax High Court of Delhi
Department.
Case 5 Mrs. B vs Mrs. C Tis Hazari District
Court
Case 6 Mr. D vs Mrs. E Tis Hazari District
Court
Case 7 Mr. X vs Mr. Y Gurugram District
Court.
Case 8 CAB Corporation vs. Goods and Appellate Tribunal Gst.
Services Tax Department

Case 9 AAA Traders. Vs Department of Trade & Tribunal, Department of

Taxes, Government of NCT of Delhi Trade & Taxes,
Government of NCT of
Delhi
Case 10
Case 11
Case 12
Case 13
Case 14
Case 15
Case 16
Case 17
Case 18
Case 19
Case 20
Case 1

Name of the Case: Abc ltd vs Principal Commissioner of Central Tax

Name of the court in which the case is listed: Central Sales tax
commissioner.

Facts of the Case: In the state of Delhi, a leading manufacturing company,

ABC Pvt. Ltd., entered into a sale transaction with a distributor, MNO
Traders, based in Haryana. The transaction involved the sale of goods worth
Rs. 10 lakhs. However, ABC Pvt. Ltd. failed to collect and remit Central Sales
Tax (CST) under Section 20 of the Central Sales Tax Act.

Legal Issues: The main legal issue in this case is whether ABC Pvt. Ltd. is
liable to collect and remit Central Sales Tax (CST) under Section 20 of the
Central Sales Tax Act for the inter-state sale transaction with MNO Traders.

Current Position of the Case: Currently, the case is pending before the
commissioner. ABC Pvt. Ltd. has argued that they are not liable to collect and
remit CST under Section 20 since the sale transaction was between two
registered entities and no exemption or concession applies. They contend that
the sale falls within the scope of a 'declared goods' category and is subject to a
lower tax rate.
On the other hand, the state tax authorities argue that ABC Pvt. Ltd. is
obligated to collect and remit CST as per Section 20 of the Central Sales Tax
Act, regardless of the nature of the sale transaction or the registration status of
the parties involved.

The commissioner has heard the arguments from both parties and is currently
examining the provisions of Section 20 and relevant case precedents. The
commissioner’s decision will have a significant impact on the interpretation
and application of Section 20 of the Central Sales Tax Act in similar cases.
Case 2

Name of the Case: XYZ retailers vs Commissioner(VAT)

Name of the court in which the case is listed: Appellate Tribunal Vat, ITO
New Delhi.

Facts of the Case: In the city of Delhi, a retail company, XYZ Retailers Pvt.
Ltd., was issued a notice by the Delhi VAT Department stating that they have
failed to furnish their annual return and pay the due tax amount within the
prescribed time frame. The tax liability amounted to Rs. 50 lakhs. As a result,
the VAT Department imposed penalties and interest under Section 76 of the
DVAT Act.

Legal Issues: The key legal issue in this case is whether XYZ Retailers Pvt.
Ltd. is liable to pay penalties and interest under Section 76 of the DVAT Act
for the delay in furnishing the annual return and payment of tax.

Current Position of the Case: The case is currently under litigation before
the Appellate Tribunal for DVAT in Delhi. XYZ Retailers Pvt. Ltd. has
contested the imposition of penalties and interest, arguing that there were
genuine reasons for the delay, such as an unforeseen financial crisis and
administrative difficulties. They assert that the penalties imposed are
excessive and disproportionate to the delay in compliance.
The VAT Department, on the other hand, maintains that XYZ Retailers Pvt.
Ltd. had ample time and opportunities to comply with the statutory
requirements and that the penalties and interest were rightly imposed as per
Section 76 of the DVAT Act.

The Appellate Tribunal is considering the arguments presented by both parties

and examining the provisions of Section 76 of the DVAT Act. They will
assess whether XYZ Retailers Pvt. Ltd. has provided sufficient justification
for the delay in compliance and whether the penalties and interest imposed are
reasonable in the given circumstances.
Case 3

Name of the Case: BCA Electronics Pvt. Ltd. vs. Delhi VAT Department
Name of the court in which the case is listed: Tribunal, Vat department,
ITO, New Delhi.

Facts of the Case: BCA Electronics Pvt. Ltd., a Delhi-based electronics

manufacturer, filed their monthly VAT return with the Delhi VAT
Department within the prescribed time frame. However, during a routine
audit, the VAT Department discovered discrepancies in the reported turnover
and found that BCA Electronics Pvt. Ltd. had understated their taxable sales
by Rs. 1 crore. As a result, the VAT Department initiated proceedings against
BCA Electronics Pvt. Ltd. under Section 38 of the DVAT Act.

Legal Issues: The main legal issue in this case is whether BCA Electronics
Pvt. Ltd. can be penalized under Section 38 of the DVAT Act for the
understatement of taxable sales in their monthly VAT return.
Current Position of the Case: The case is currently being heard before the
Delhi VAT Tribunal. BCA Electronics Pvt. Ltd. has contended that the
understatement of taxable sales was unintentional and arose due to an
inadvertent error in their accounting records. They argue that there was no
fraudulent intent or deliberate attempt to evade tax. BCA Electronics Pvt. Ltd.
has sought the Tribunal's leniency in the matter and requested a waiver of
penalties and charges imposed under Section 38 of the DVAT Act.
The VAT Department asserts that BCA Electronics Pvt. Ltd. is liable for
penalties and charges as per Section 38, irrespective of the intent behind the
understatement of taxable sales. They argue that accurate reporting of
turnover is essential for effective tax administration and compliance with the
DVAT Act.

The Delhi VAT Tribunal is currently examining the facts of the case,
including the evidence presented by both parties, and reviewing the provisions
of Section 38 of the DVAT Act. The Tribunal's decision will determine
whether penalties and charges will be imposed on BCA Electronics Pvt. Ltd.
for the understatement of taxable sales in their monthly VAT return. The date
for next hearing is scheduled for in the month of August.21/08/2023
Case 4

Name of the Case: ZYX traders vs. Goods and Service Tax Department.
Name of the court in which the case is listed: High Court of Delhi.

Facts of the Case: ZYX Traders, a wholesale trading company, filed their
monthly GST return with the Goods and Services Tax (GST) Department
within the prescribed time frame. However, upon examination, the GST
Department identified discrepancies in the reported turnover and discovered
that ZYX Traders had claimed excess input tax credit amounting to Rs. 10
lakhs. Consequently, the GST Department initiated proceedings against ZYX
Traders under Section 35 of the CGST Act.

Legal Issues: The primary legal issue in this case is whether ZYX Traders
can be held liable for the excess input tax credit claimed and penalized under
Section 35 of the CGST Act.

Current Position of the Case: The case is currently listed before the High
Court of Delhi. ZYX Traders has argued that the excess input tax credit
claimed was an unintentional error caused by an inadvertent mistake in their
accounting records as the firm was They contend that there was no deliberate
intent to claim excessive credit, and it was a genuine mistake arising from a
mismatch between their purchase invoices and the corresponding supplier's
filings.
The GST Department asserts that ZYX Traders is accountable for the excess
input tax credit claimed and is subject to penalties as per Section 35 of the
CGST Act. They argue that strict compliance with the GST provisions is
crucial for effective tax administration and to prevent misuse or manipulation
of input tax credits.
Case 5

Name of the Case: Mrs. B vs Mr.C

Name of the court in which the case is listed: Tis Hazari District Court.

Facts of the Case: Mrs. B, a married woman, filed an application under

Section 125 of the CRPC in Tis Hazari District Court, New Delhi. She
claimed maintenance from her estranged husband, Mr. C, as she was unable to
support herself financially. Mrs. B stated that she had been living separately
from Mr. C for the past two years due to physical and mental cruelty inflicted
upon her by him. She sought financial assistance for herself and their minor
child as they were no longer able to support themselves.

Legal Issues: The primary legal issue in this case is whether Mrs. B is entitled
to receive maintenance from Mr. C under Section 125 of the CRPC based on
her claim of living separately due to cruelty.

Current Position of the Case: The case has been listed before the Tis Hazari
District Court, and both parties have presented their arguments. Mrs. B
provided evidence of her very inferior living conditions, financial constraints,
and the alleged acts of cruelty by Mr. C. She contended that she is eligible for
maintenance as per Section 125 of the CRPC.
Mr. B, in his defense, denied the allegations of cruelty and opposed the grant
of maintenance. He argued that Mrs. B voluntarily left their matrimonial home
and was responsible for the separation. He contended that she was capable of
supporting herself and their child without any financial assistance from him.

The District Court heard the arguments, examined the evidence presented by
both parties, and reviewed the provisions of Section 125 of the CRPC. After
considering the facts of the case, the Court passed a final decision.

The District Court, after careful consideration, ruled in favor of Mrs. B. The
Court acknowledged the evidence of cruelty and concluded that she had a
justifiable reason for living separately from Mr. C. In accordance with Section
125 of the CRPC, the Court ordered Mr. C to provide monthly maintenance of
Rs 26,500 to Mrs. B and their minor child. The specific amount and other
terms of the maintenance were determined by the Court based on the financial
circumstances of the parties involved.
Case 6

Name of the Case: Mr. D vs Mrs. E

Name of the court in which the case is listed: Tis Hazari District Court

Facts of the Case: Mr. D and Mrs. E are a married couple residing in Kirti
Nagar, New Delhi. Due to marital discord and differences, their relationship
became strained. Mrs. E, in an emotionally charged state, made defamatory
statements about Mr. D amongst their social circle. These statements were
injurious to Mr. D’s reputation and caused significant mental distress.

Legal Issues: The primary legal issue in this case is whether Mrs. E's
defamatory statements about Mr. D in a matrimonial matter qualify as an
offense under Section 499 of the IPC.

Current Position of the Case: Mr. D has presented evidence of the

defamatory statements made by Mrs. E, including witness testimonies and
electronic communication records which include voice recordings. He argues
that these statements have harmed his reputation, causing significant mental
anguish and loss of social standing.

Mrs. E,in her defense, claims that her statements were made in the heat of the
moment during an emotionally charged situation. She asserts that they were
not intended to defame Mr. D but were a result of her frustration and anger
within the context of their troubled marriage.

The Family Court, after careful consideration of the evidence and legal
arguments, rendered its final decision. The court found Mrs. E guilty of
defamation under Section 499 of the IPC. The court noted that while
matrimonial disputes can be emotionally charged, it does not justify making
defamatory statements that harm the reputation and mental well-being of the
other spouse.

In light of the decision, the court imposed penalty on Mrs. E and ordered her
to issue a public apology to Mr. A. The court also emphasized the importance
of maintaining respect and restraint in matrimonial matters to preserve the
dignity and well-being of both parties involved.
Case 7

Name of the Case: Mr. X vs Mr. Y

Name of the court in which the case is listed: Gurugram District Court

Facts of the Case: Mr. X and Mr. Y are neighboring landowners in

Gurugram. A dispute arises between them regarding the boundary line
between their respective properties. Both parties claim ownership of a specific
tract of land, resulting in tension and conflicts. The situation escalates to the
point where the local authorities of Gurgaon initiate proceedings under
Section 145 of the CrPC to prevent a breach of peace.

We Legal Issues: The key legal issue in this case is to determine the actual
ownership and possession of the disputed land between Mr. X and Mr. Y
under Section 145 of the CrPC.

Current Position of the Case: Mr. X and Mr. Y have presented their
arguments and supporting evidence. Mr. X provides documents, such as land
records, survey reports, and witness statements, to support his claim of
ownership and possession over the disputed land.
On the other hand, Mr. Y contests Mr. X's claims and asserts his own right of
ownership and possession. He presents his own set of documents, witness
statements, and historical evidence to substantiate his position. The hearing
for this land dispute case is scheduled for 28/8/2023. The final verdict is
expected to be passed soon.
Case 8

Name of the Case: CAB Corporation vs. Goods and Services Tax Department
Name of the court in which the case is listed: Appellate Tribunal GST.

Facts of the Case: CAB Corporation, a manufacturing company, has been

issued a notice by the Goods and Services Tax (GST) Department for non-
compliance with the filing of GST returns within the prescribed timeline. The
GST Department alleges that CAB Corporation has consistently failed to file
their monthly returns for the past six months, resulting in a significant delay in
tax payments.

Legal Issues: The central legal issue in this case is whether CAB Corporation
can be penalized for non-compliance with the filing of GST returns under
Section 39 of the CGST Act, 2017.

Current Position of the Case: CAB Corporation has contested the penalties
imposed by the GST Department, claiming that their non-compliance with the
filing of returns was due to technical glitches in the GSTN (Goods and
Services Tax Network) portal, which made it impossible for them to submit
the returns within the prescribed timeline.
The GST Department argues that CAB Corporation had sufficient time and
opportunities to rectify any technical issues and fulfill their obligations under
Section 39 of the CGST Act. They maintain that non-compliance with return
filing is a serious offense that warrants appropriate penalties.
The corporation has sufficient evidence to prove that there were technical
glitches in the system and this case is most likely to go in the corporation’s
favour.
Case 9

Name of the Case: AAA Traders Vs Department of Trade & Taxes,

Government of NCT of Delhi

Name of the court in which the case is listed: Tribunal, Department of Trade
& Taxes, Government of NCT of Delhi

Facts of the Case: AAA Traders, a trading company, has been issued a notice
by the State Tax Department for late filing of C Forms and F Forms. These
forms are required for interstate purchases and exports, respectively. The State
Tax Department alleges that AAA Traders failed to submit the forms within
the prescribed timelines, resulting in delayed or incorrect claims of input tax
credit.

Legal Issues: The main legal issue in this case is whether AAA Traders can
be penalized for the late filing of C Forms and F Forms and whether their
delayed submissions affect their eligibility for input tax credit.

Current Position of the Case: AAA Traders has contested the penalties
imposed by the State Tax Department, claiming that the delay in filing the C
Forms and F Forms was due to fire in their office in New Delhi where many
documents were burned. They argue that they should not be penalized as they
eventually submitted the forms, albeit after the prescribed timelines.

The State Tax Department argues that AAA Traders' late filing of the C Forms
and F Forms is a violation of the tax regulations, and it affects the accuracy of
input tax credit claims. They contend that the penalties imposed are justified
to ensure compliance and to prevent misuse or wrongful claims.

The State Tax Appellate Tribunal is currently reviewing the facts of the case,
including the evidence and arguments presented by both parties. The tribunal
will examine the provisions related to the filing of C Forms and F Forms, the
impact of delayed submissions on input tax credit, and the reasons provided
by AAA Traders for the late filings and will eventually reach a final decision
on the same. If the firm is not satisfied by the decision, they can challenge the
decision in the High Court.
Case 10

Name of the Case:

Name of the court in which the case is listed:

Facts of the Case:

Legal Issues:

Current Position of the Case:

To be continued….