J&K&L HC: Repeat Narcotics Offences After Release Can Justify Preventive Detention  ||  SC: Departmental Enquiry Required for Police Arrests Without Written Grounds  ||  SC: Preliminary Issue Cannot Be Tried Separately Once Trial on All Issues Has Begun  ||  SC: Police Claim of Sufficient Material for Chargesheet Does Not Entitle Accused to Default Bail  ||  Telangana HC: Father’s Role Beyond Financial Support Cannot Be Overlooked in Custody Matters  ||  Allahabad HC: Hindu Marriage Requires Essential Ceremonies, Arya Samaj Certificate Not Enough  ||  Delhi HC: Narco Test Cannot Be Forced on an Accused Without Consent  ||  Gujarat HC: Brothel Customer Not Liable for Operating Premises or Procuring Women  ||  MP HC: Civil Suits May Be Consolidated Where Issues and Evidence Are Common  ||  J&K&L HC: Personal-Enmity Assaults Concern Law and Order, Not Preventive Detention    

# GST Changes Applicable From 01.01.2021: Penalty for Beneficiaries of Fake Invoicing Introduced - (29 Dec 2020)

GOODS AND SERVICES TAX

Finance Act, 2020 has introduced new sub-section (1A) in Section 122 wherein it has been proposed that a person who retains the benefit of certain transactions related to fake invoicing and at whose instance such transactions are conducted shall also be liable to the penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.

Tags : FINANCE ACT   2020   CENTRAL GOODS AND SERVICES ACT   2017   PENALTY   FAKE INVOICING  

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