Table of Contents Commentary on the case-Citation PleadingFactsObservationRead/download the copy of judgment- Commentary on the case- In this judgment there was a typographical error in the vehicle number in E-way bill. The documents were cross checked at a check point and there was difference in
CBIC has issued a notification for the process of amendment in bill of entry. The procedure will be based on various amendments as per their nature. Author can be reached at shaifaly.ca@gmail.com Table of Contents Self approval-Approval by the officerScenario A: Amendment is filed before
Bhartiya nyay sanhita was passed in parliament to replace Indian Penal code. Now the date of its applicability is also announced by the government. Home ministry issued a notification to appoint the date of its applicability. The decided date is 1st July 2024. The GST
Few important functionalities were made available on the GSTN portal. As we all know GSTN portal has many issues. Seamless flow to move from one tab to another is missing. But to help the taxpayers some new functionalities are added. 1- Download GSTR 2A in
Table of Contents Brief summary of the case-Facts-Observation-Read /download the copy of judgment- Brief summary of the case- CE Category- NCLAT interplay with GST Author can be reached at shaifaly.ca@gmail.com A cost of Rs. 50,000 was levied on the department for conducting search during the
Table of Contents Commentary-Citation-PleadingFactsObservationRead/ download the copy of judgment of M/s. Prism Scan Express Pvt. Ltd Commentary- An important judgment where the Apex courts judgment was clarified so as to cover the past transactions in Benami The applicability of Benami Act was settled by the
Table of Contents CommentDetails of the casePleadingFactsObservation Comment The order was issued before hearing the appellant. The order is cryptic and it is template based and doesn’t mention the reason for the demand raised. Details of the case Pleading 1. Petitioner impugns order dated
Table of Contents CommentDetails of the casePleadingFactsObservation Comment Writ was rejected by the court. The appellant was asked to first make reply to the adjudicating authority. Details of the case Pleading Challenge has been raised to the adjudication notice issued under Section 73 of the
Comment Duplicate proceedings for same period not allowed The proceedings were already in process. A summon was issued to the taxpayer. Court held that dual proceedings for the same period are not possible. The order was stayed by the court. Details of the case Pleading
Table of Contents IntroductionInitiation of ProbeScope of InvestigationTypes of Coaching CentersArrests and ConfidentialityTax Evasion PracticesDiscrepancies in Revenue ReportsEnforcement Measures Introduction The Directorate General of Goods and Services Tax Intelligence (DGGI) has launched a sweeping investigation into suspected tax evasion by leading commercial coaching centers across
