Author: CA (Dr.) Arpit Haldia
Publisher: Taxmann Publications Private Limited
ISBN: 9390609011
Category : Law
Languages : en
Pages : 26
Book Description
GST Search Seizure Summon & Arrest presents a detailed commentary on search, seizure, summons and arrest proceedings under Goods and Services Tax Law. This book covers the following Sections of the Central Goods and Services Tax Act, 2017 (‘CGST Act’) and corresponding Rules made thereunder: • Section 67 • Section 69 • Section 70 • Section 83 • Sections 132-138 This book dedicatedly serves tax officials who are handling anti-evasion activities. This book will also be helpful for tax professionals & beginners who have dealt with few matters on search, seizure and arrest proceedings. The Present Publication is the 2nd Edition & it is updated till 15th June 2021, authored by Aprit Haldia & Prateek Gattani, with the following noteworthy features: • [Most Essential Concepts & Basic Established Procedures] This book discusses most essential concepts and basic established procedures with the help of various judgements of Supreme Court & High Courts • [Basic & Practical Aspects] This book also discusses basic and practical aspects of search, seizure, summons and arrest proceedings under the GST Law The contents of the book are as follows: • Inspection, Search and Seizure under GST • Litmus Test of Section 67(2) of the CGST Act in the Constitutional Framework • Reason to Believe – A Mysterious Term • Applicability of Provisions of Code of Criminal Procedure, 1973 • Summons Proceedings under GST • Section 83 – Provisional Attachment to Protect Revenue in Certain Cases • Prosecution and Arrest under GST • Jail or Bail – Analysis of Provisions of Bail for Offences Committed under GST | Bail is Rule; Jail is Exception • Sanction of Commissioner Prior to Initiation of Prosecution • Presumption of Culpable Mental State • Compounding of Offences • Offences Committed by Companies & Non-Individuals under GST
Taxmann’s GST Search Seizure Summon & Arrest – Detailed Commentary covering the Essential Concepts, Basic Established Principles & Practical Aspects of GST Search, Seizure, Summons & Arrest
Author: CA (Dr.) Arpit Haldia
Publisher: Taxmann Publications Private Limited
ISBN: 9390609011
Category : Law
Languages : en
Pages : 26
Book Description
GST Search Seizure Summon & Arrest presents a detailed commentary on search, seizure, summons and arrest proceedings under Goods and Services Tax Law. This book covers the following Sections of the Central Goods and Services Tax Act, 2017 (‘CGST Act’) and corresponding Rules made thereunder: • Section 67 • Section 69 • Section 70 • Section 83 • Sections 132-138 This book dedicatedly serves tax officials who are handling anti-evasion activities. This book will also be helpful for tax professionals & beginners who have dealt with few matters on search, seizure and arrest proceedings. The Present Publication is the 2nd Edition & it is updated till 15th June 2021, authored by Aprit Haldia & Prateek Gattani, with the following noteworthy features: • [Most Essential Concepts & Basic Established Procedures] This book discusses most essential concepts and basic established procedures with the help of various judgements of Supreme Court & High Courts • [Basic & Practical Aspects] This book also discusses basic and practical aspects of search, seizure, summons and arrest proceedings under the GST Law The contents of the book are as follows: • Inspection, Search and Seizure under GST • Litmus Test of Section 67(2) of the CGST Act in the Constitutional Framework • Reason to Believe – A Mysterious Term • Applicability of Provisions of Code of Criminal Procedure, 1973 • Summons Proceedings under GST • Section 83 – Provisional Attachment to Protect Revenue in Certain Cases • Prosecution and Arrest under GST • Jail or Bail – Analysis of Provisions of Bail for Offences Committed under GST | Bail is Rule; Jail is Exception • Sanction of Commissioner Prior to Initiation of Prosecution • Presumption of Culpable Mental State • Compounding of Offences • Offences Committed by Companies & Non-Individuals under GST
Publisher: Taxmann Publications Private Limited
ISBN: 9390609011
Category : Law
Languages : en
Pages : 26
Book Description
GST Search Seizure Summon & Arrest presents a detailed commentary on search, seizure, summons and arrest proceedings under Goods and Services Tax Law. This book covers the following Sections of the Central Goods and Services Tax Act, 2017 (‘CGST Act’) and corresponding Rules made thereunder: • Section 67 • Section 69 • Section 70 • Section 83 • Sections 132-138 This book dedicatedly serves tax officials who are handling anti-evasion activities. This book will also be helpful for tax professionals & beginners who have dealt with few matters on search, seizure and arrest proceedings. The Present Publication is the 2nd Edition & it is updated till 15th June 2021, authored by Aprit Haldia & Prateek Gattani, with the following noteworthy features: • [Most Essential Concepts & Basic Established Procedures] This book discusses most essential concepts and basic established procedures with the help of various judgements of Supreme Court & High Courts • [Basic & Practical Aspects] This book also discusses basic and practical aspects of search, seizure, summons and arrest proceedings under the GST Law The contents of the book are as follows: • Inspection, Search and Seizure under GST • Litmus Test of Section 67(2) of the CGST Act in the Constitutional Framework • Reason to Believe – A Mysterious Term • Applicability of Provisions of Code of Criminal Procedure, 1973 • Summons Proceedings under GST • Section 83 – Provisional Attachment to Protect Revenue in Certain Cases • Prosecution and Arrest under GST • Jail or Bail – Analysis of Provisions of Bail for Offences Committed under GST | Bail is Rule; Jail is Exception • Sanction of Commissioner Prior to Initiation of Prosecution • Presumption of Culpable Mental State • Compounding of Offences • Offences Committed by Companies & Non-Individuals under GST
Indirect Taxes
Author: V. S. Datey
Publisher:
ISBN: 9789350711286
Category : Indirect taxation
Languages : en
Pages : 878
Book Description
Publisher:
ISBN: 9789350711286
Category : Indirect taxation
Languages : en
Pages : 878
Book Description
International VAT/GST Guidelines
Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264272040
Category : Intangible property
Languages : en
Pages : 0
Book Description
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264272040
Category : Intangible property
Languages : en
Pages : 0
Book Description
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
The Inner Fire
Author: Rohinton F. Nariman
Publisher: Hay House, Inc
ISBN: 9385827243
Category : Religion
Languages : en
Pages : 176
Book Description
Zoroastrianism might be a fast-declining religion in today’s world, but what is remarkable is its eternal enigma. It is hard to believe that the hymns of the faith have travelled down to us in accurate form and poetic metre, purely through the memory of generations of priests. Zarathustra, the founder of the faith, belonged to a period of Persian history which antedated the Achaemenid dynasty (from 550 BC to 330 BC). He followed the old Rigvedic religion until he was the first to receive a revelation from Almighty God. The Gathas—the most sacred text of the Zoroastrian faith—were first composed and sung by Prophet Zarathustra. Along with the complete comprehension of the Gathas, consisting 238 verses in the same language as the Rigveda, this book is for anyone who wants to gain a deeper understanding of the purpose of life on earth and what happens to mankind after death. The Gathas are extremely relevant in modern times for the fundamental reason that they are timeless. They do not emanate from Prophet Zarathustra’s mind, but are revelations from Almighty God, making them universal in their approach. This book is an attempt to help the reader fully comprehend these and choose the path of leading a righteous life.
Publisher: Hay House, Inc
ISBN: 9385827243
Category : Religion
Languages : en
Pages : 176
Book Description
Zoroastrianism might be a fast-declining religion in today’s world, but what is remarkable is its eternal enigma. It is hard to believe that the hymns of the faith have travelled down to us in accurate form and poetic metre, purely through the memory of generations of priests. Zarathustra, the founder of the faith, belonged to a period of Persian history which antedated the Achaemenid dynasty (from 550 BC to 330 BC). He followed the old Rigvedic religion until he was the first to receive a revelation from Almighty God. The Gathas—the most sacred text of the Zoroastrian faith—were first composed and sung by Prophet Zarathustra. Along with the complete comprehension of the Gathas, consisting 238 verses in the same language as the Rigveda, this book is for anyone who wants to gain a deeper understanding of the purpose of life on earth and what happens to mankind after death. The Gathas are extremely relevant in modern times for the fundamental reason that they are timeless. They do not emanate from Prophet Zarathustra’s mind, but are revelations from Almighty God, making them universal in their approach. This book is an attempt to help the reader fully comprehend these and choose the path of leading a righteous life.
Legal and Constitutional History of India: Ancient, Judicial and Constitutional System
Author: Rama Jois
Publisher: Universal Law Publishing
ISBN: 9788175342064
Category : Constitutional history
Languages : en
Pages : 752
Book Description
Publisher: Universal Law Publishing
ISBN: 9788175342064
Category : Constitutional history
Languages : en
Pages : 752
Book Description
Introduction to Jurisprudence
Author: Avtar Singh
Publisher:
ISBN: 9788180385834
Category : Jurisprudence
Languages : en
Pages : 449
Book Description
Publisher:
ISBN: 9788180385834
Category : Jurisprudence
Languages : en
Pages : 449
Book Description
Concise Law Dictionary
Author: Y. V. Chandrachud
Publisher:
ISBN: 9788180384608
Category : Law
Languages : en
Pages : 1229
Book Description
Publisher:
ISBN: 9788180384608
Category : Law
Languages : en
Pages : 1229
Book Description
The future of transfer pricing
Author: International Fiscal Association. Congress
Publisher:
ISBN: 9789012400015
Category : Transfer pricing
Languages : en
Pages : 900
Book Description
102B: Cahiers de droit fiscal international: The IFA Cahiers' are released annually by Sdu on behalf of the IFA (International Fiscal Association). These "Cahiers" contain a wealth of domestic and international material in dealing with the Subjects to be discussed at the following Congress. They comprise IFA Branch Reports together with a General Report and an EU Report on each of the two Subjects selected for the Congress of that year. Subject Subject for 2017, 102B is?The future of transfer pricing?. See also Section 102-A. Members of the IFA can contact the IFA to obtain a discount code to fill in.
Publisher:
ISBN: 9789012400015
Category : Transfer pricing
Languages : en
Pages : 900
Book Description
102B: Cahiers de droit fiscal international: The IFA Cahiers' are released annually by Sdu on behalf of the IFA (International Fiscal Association). These "Cahiers" contain a wealth of domestic and international material in dealing with the Subjects to be discussed at the following Congress. They comprise IFA Branch Reports together with a General Report and an EU Report on each of the two Subjects selected for the Congress of that year. Subject Subject for 2017, 102B is?The future of transfer pricing?. See also Section 102-A. Members of the IFA can contact the IFA to obtain a discount code to fill in.