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Ca Rinki Sharma

Latest Posts by Ca Rinki Sharma

Clarifications on filing of Annual Return-Form GSTR-9

June 8, 2019 18696 Views 1 comment Print

Article clarifies recent CBIC clarification Dated 04.06.2019 on filing of Annual Return (FORM GSTR-9). Article explains the Terminology used in Annual Return-Form GSTR-9 related to various issues address by CBIC in its Press Release. Sr. No. Issue addressed Details 1 Auto-Population  of Form GSTR-9 from GSTR-2A Terminology:- GSTR-2A:_Details of auto drafted supplies GSTR-9: Annual Return […]

Changes in Prosecution guidelines vis a vis smuggling of gold and foreign currency by Foreign Nationals under Customs Act, 1962

June 8, 2019 2451 Views 0 comment Print

Changes in Prosecution guidelines vis a vis smuggling of gold and foreign currency by Foreign Nationals under Customs Act, 1962 Central Board of Indirect Tax & Customs has made certain changes with regard to Prosecution of Foreign Nationals for the offences covered under the Customs Act, 1962 involving Foreign Currency vide Circular No.12/2019-Customs dated 24th […]

Non-compliance with Section 50 of the NDPS Act, 1985

June 6, 2019 10125 Views 0 comment Print

The Hon­­’ble High Court of Delhi vide Judgment dated 6th June, 2019 passed in Crl. A. No.660/2017 titled Sikodh Mahto vs. State and in  Crl No.698/2017 titled Prabhu  Mahto vs. State while quashing the order passed by Ld. Additional Sessions Judge, acquitted the appellants in case involving alleged seizure  of contraband (Charas weighing 2 Kg. each  from said appellants).

NCLAT order allowing re-opening of books and re-casting of financial statements of IL&FS valid: SC

June 4, 2019 2121 Views 0 comment Print

Hari Sankaran Vs Union of India & amp (Supreme Court of India) Civil Appeal No. 3747 of 2019 titled Hari Sankaran vs. Union of India & Others filed by Ex-Director of Infrastructure Leasing & Financial Services Limited before the Apex Court has been dismissed by the Hon’ble Court. The Civil Appeal No.3747/2019 was filed by […]

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