This document, the 351st issue of Tax Connect (With GST), covers significant legal and tax updates. It details the Supreme Court's decision to strike down IGST on ocean freight, impacting importers and the GST framework. The issue also includes updates on income tax, particularly concerning sections 206AB and 206CCA for non-filers, and reassessment notices. Additionally, it provides information on GST notifications, FEMA, Customs, and DGFT updates. This is essential reading for tax professionals, businesses, and individuals needing to stay informed about current tax regulations.