Section 45 of the Prevention of Money Laundering Act (PMLA) poses a significant challenge by mandating the Court to conduct a preliminary review of the evidence to establish a prima facie case against the accused. In the case of Manish Sisodia, despite disproving many charges
The author can be reached at shaifaly.ca@gmail.com Cases Covered: M/S. New Morning Star Travels Vs The Deputy Commissioner (ST) Facts of the cases: The challenge in the writ petition is to the order, dated 31.03.2022, which is a combined assessment order for tax, penalty and
GSTR 1 1. Sec 37(3) permits to report/correct any error or omission by 30th Nov. 2. Recommended to keep the compliance date as 11th Nov and not 30th Nov since the values reported after 11th would get reflected in 2B of the Next period it
The petitioner, a proprietary firm, has invoked the jurisdiction under Article 226 of the Constitution of India. The prayer is to issue a writ of certiorari or any other appropriate writ to annul and set aside the order dated 7th February 2023. The challenge pertains
Exciting updates await in G9 for the fiscal year 2022-23, aiming to streamline and improve the GST filing process for increased efficiency. Here’s a snapshot of the key modifications: Negative Values in Table 17 & Table 18: Taxpayers can now report negative values in Table
On November 10, the Supreme Court expressed apprehension regarding the Tamil Nadu Governor RN Ravi’s delay in addressing numerous bills passed by the legislature and files submitted by the State Government. The State Government informed the bench that despite being submitted for assent between January
First, let us understand “what is ocean freight”? Ocean freight refers to the transportation of goods by sea from one port to another. It is commonly used for international trade, allowing goods to be transported between countries and continents. The process of ocean freight involves
On November 7, 2023, the Directorate General of Systems and Data Management, Central Board of Indirect Taxes and Customs (CBIC), issued Advisory No. 27/2023. This advisory introduces a significant change: customs officers now have the authority to modify the GSTIN for a Bill of Entry
Orissa HC takes note of the recent notification no.53/2023- Central Tax ( ‘ Amnesty Scheme’ for the time barred appeals) and sets aside the orders under challenge in a batch of writ petiitions, remanding the cases back to the commissioner ( appeals) for denovo consideration.
The author can be reached at shaifaly.ca@gmail.com Cases Covered: VELAYUDHAN GOLD LLP Vs INTELLIGENCE OFFICER Facts of the cases: Intelligence Officer, Intelligence Unit of the State Goods and Services Tax Department Kerala, Kottarakkara, conducted a search at the business premises of M/s Sobhana Jewellery, Main
