S.No

CONTENTS

Page No.

GST LAW

1.      

Important Due Date Calendar

Summon proceedings under section 70 of CGST Act, 2017

• Summon Proceedings under section 70 of Central Goods and service Act, 2017
• Statutory Provision:
• Section 70 of CGST Act, 2017:
• Section 193 of IPC: - Punishment for false evidence
• Section 228 of IPC:- Intentional insult or interruption to public servant sitting in judicial proceeding
• Who is the Proper Officer under the said provision?
• RULE 132: Power to summon persons to give evidence and produce documents. -
• Guidelines on Issuance of Summons Under Section 70 of the CGST Act-2017
• Instruction No: -03/2022-23 (GST-Investigation)
• Rights of The Person Summoned
• Summon not in violation of section 6(2) (b) of the CGST Act, 2017: - Rais Khan v. Add. Commissioner (Rajasthan High Court)
• Jharkhand high court quashes criminal proceedings for non-compliance with summons proceedings under section 70 of the act:- Satyendra Singh Kushwah v. State of Jharkhand (Jharkhand High Court)
• Can summons be issued to persons outside the territorial jurisdiction?

3.      

GST AAR ANDHRA PRADESH: - Case Name: M/s Gayatri Enterprises: - GST applicable on brokerage of agricultural produce

20

4.      

GST AAR KARNATAKA:- Case Name : Srinivasa Constructions India Pvt. Ltd :-AAR Karnataka can’t give ruling on issues not covered under Section 97(2) of CGST Act 2017:

21-23

5.      

BOMBAY HIGH COURT: M/s. Agarwal Coal Corporation Pvt. Ltd. V. The Assist. Commissioner of State Tax :-Bombay HC invalidates GST demand on ocean freight.

24-28

INCOME TAX LAW

Maintenance of Books of Accounts

• Introduction
• Who is required to maintain books of accounts?
• Which books of accounts are required to be maintained?
• Other provisions
•  Guwahati High Court's decision (1996) 222 ITR 691

7.      

ITAT AHMEDABAD:- Ramakushna Kiritbhai Vs Income Tax Officer :-  Assesses Accountant left the Job: ITAT remanded cases to assessing officer

35-37

8.      

kerala high court:-Mini Muthoottu Credit India (P) Ltd v. CIT:-  Interest on loan for purchasing agricultural land not allowable u/s 36 (iii) of Income Tax Act

38-39