There has been notable activity within India’s higher judiciary recently. A letter, collectively signed by approximately 600 members of the bar, including prominent lawyer Harish Salve, was addressed to the Chief […]

On Monday, a Delhi Court remanded Chief Minister Arvind Kejriwal to judicial custody until April 15 in the money laundering case linked to the alleged liquor policy scam. Kejriwal was arrested on the night of […]

The Kerala High Court emphasized that under Article 226 of the Constitution, the writ jurisdiction cannot be utilized to re-evaluate the evidence presented in a domestic inquiry conducted by disciplinary […]

Summary of case

M/s. SNQS International Socks Private Limited (“the Respondent”) had received an export sales commission for procuring export orders from foreign buyers for the manufacturers who sup […]

Scheduled offences under PMLA-
Scheduled offences in the Prevention of Money Laundering Act (PMLA) are the acts listed in the Act’s schedule that serve as the foundation for money laundering charges. These […]

SC verdict on PMLA on non scheduled Offences-
The Supreme Court has rejected the review petitions filed against its previous judgment, which ruled that proceedings under the Prevention of Money Laundering Act […]

A person named as Surjeet singh has filed a PIL in Delhi high court. The PIL is filed to remove Delhi CM Arvind kejriwal from his post of CM. As we know he is arrested and is in jail for liquor scam. His remand is […]

Case name-Title: INDIAN NATIONAL CONGRESS v. DEPUTY COMMISSIONER OF INCOME TAX and other connected matters

On Thursday, the Delhi High Court dismissed pleas submitted by the Indian National Congress regarding […]

What is PMLA?
PMLA stands for the prevention of money laundering. An act passed by the Indian parliament to curb the black money.The Prevention of Money Laundering Act (PMLA) became applicable in India on July 1, […]

Delhi chief minister Arvind Kejriwal custody extended till April 1
On Thursday, a Delhi Court extended Chief Minister Arvind Kejriwal’s custody to the Enforcement Directorate (ED) until April 1 in connection with […]

Q-1 What is 43B(h)
Ans- 43B(h) refers to a section of the Indian Income Tax Act, introduced in the Finance Act of 2023. It aims to ensure timely payments to Micro and Small Enterprises (MSMEs).

In this […]

Refund of tax recovered from the recipient-
In a recent judgment the court has allowed the refund of amount recovered from the buyer. In this case the supplier defaulted in payment of tax. the deptt recovered the […]

Rectification may be misjudged with the rectification of returns. So first thing I would like to clarify is that here we are going to discuss about the rectification of orders already passed by the GST […]

Issue in jurisdiction in GST
Since the starting of GST the issue of proceedings by the authorities not assigned the TP is disputed. In many cases the courts are observing the relevant facts. In GST the cross […]

The observation of Jharkhand High court-
The Jharkhand High Court has issued a directive to the State government, instructing it to release 19 years’ worth of pending salary to an employee who was unlawfully […]

Summary of Delhi HC judgment over Congress party plea-
The Delhi High Court recently made a decision to dismiss pleas filed by the Indian National Congress regarding the initiation of income tax re-assessment […]

In this case rectification was allowed by the court. We have very strong jurisprudence related to the rectification in bona fide cases.
Case Details-
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Versus

Union of […]

When the courts allowed the rectification-
The scheme of GST always allowed the rectification in return. But in many cases the portal restricted it. But initial hiccups of GSTIN made it difficult. In many cases […]