Upholding Taxpayer Rights: Ensuring Procedural Fairness in A.M Sainudheen v. The Commercial Tax Officer
The recent judgment by the High Court of Kerala in A.M Sainudheen v. The Commercial Tax Officer (Dated: 19th March 2024) highlights the petitioner’s legal battle against a recovery notice under the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017. Following a previous writ petition challenging a show cause notice for...
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Ensuring Fairness in Tax Proceedings: Amarjyothi Carrying Corporation vs Assistant Commissioner (ST) Case Analysis
In a significant ruling by the Madras High Court, the case of Amarjyothi Carrying Corporation vs Assistant Commissioner (ST), has drawn attention to the importance of procedural fairness in tax assessment proceedings under the GST laws. The case revolves around errors detected in the filing of the GSTR-1 return for October 2019, subsequently rectified in...
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Safeguarding NRI Property in India
The property in India stands as not just a tangible asset but a symbol of heritage, lineage and familial roots. For Non-Resident Indians (NRIs) owning property in their homeland often serves as a bridge to their origins, a tangible connection to their ancestral past and a potential home should they choose to return. However, the...
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Centre’s Decision to Integrate GSTN with PMLA: Aiming for Enhanced Tax Monitoring
The Central Government recently took a decisive step by bringing the Goods and Services Tax Network (GSTN) under the domain of the Prevention of Money Laundering Act (PMLA). As explained by revenue secretary Sanjay Malhotra, this move is aimed at bolstering the capacity of investigating agencies to address tax fraud and money laundering concerns. Mr....
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GST Evasion in India: A Tangled Web of Fraud and the Unrelenting Pursuit of Fiscal Integrity
Goods and Services Tax (GST) implemented on 1 July 2017, represents one of the most profound fiscal reforms in the Republic of India. This reform is aimed at consolidating a multitude of indirect taxes into a singular and unified system. It was designed to enhance the ease of doing business, foster economic growth and augment...
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