Understand the appeal and revision process under GST. Learn about the difference between revision and review and the role of the commissioner in these proceedings.
Under the preview of the law the power to search and seize goods in the terms of provisions of section 67(2) of the CGST Act and corresponding Rule 139(2).It could have been exercise only by the proper officer who is not below the rank of Joint Commissioner, hence the principle followed of section 69 which state the power to arrest.
Dharmesh Kirtikumar Saha Vs Union of India (Gujarat High Court) Facts: Applicant has entered into a criminal conspiracy for creating fake purchases of 2 (two) firms with well organize bogus billing syndicate which resulted into monetary loss of the government exchequer to the turn of Rs 9.33 crores. Applicant was served summon, however he didn’t not […]
The right of evidence allows an individual to: who is a witness to state the facts related either to a fact in dispute or to the relevant fact, but not to its inference. It covers both criminal and civil law. The opinion of any person other than the judge by whom the fact has to […]
According to the legal definition of the Consent is based on the Roman Law maxim ‘volenti non fit injuria’ which typically means that when a person has given his\her consent to suffer the harm or the risk committed by other, then he cannot complain for any injury that flows therefrom. Hence in such a case […]
Now let us discuss about the concept of joint Liability according to the Indian penal code section 34 stated ‘when a criminal act is done by several persons, in furtherance of the common intention of all, each of such person is liable for that act in the same manner as if it were done by him alone’
