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Archive: 04 March 2023

Posts in 04 March 2023

Analysis of Penalty Provisions Under GST Act 2017

March 4, 2023 58293 Views 0 comment Print

Chapter XIX of CGST Act 2017 deals with topic related to offences and penalties. In this article penalty provisions under section 122,123,125, 10(5), 52(14) 73 and 74 have been discussed.

EPS 95 – Higher Pension Permission Under Para 26(6) of EPF Scheme

March 4, 2023 364443 Views 158 comments Print

Learn about the process of obtaining a higher pension under the EPS 95 scheme through Para 26(6) of the EPF scheme and the guidelines issued by the EPFO.

Section 28 of Income Tax Act: Profits & gains of business or profession

March 4, 2023 28611 Views 1 comment Print

Provisions of section 28 of Income Tax Act, 1961 specify income chargeable to income tax under ‘Profits and gains of business or profession’.

Revocation of GST Registration – Appellate Authority not decided appeal on merits – HC allows filing of Application

March 4, 2023 1026 Views 0 comment Print

Balaji Engineering Works Vs Union of India & Ors. (Bombay High Court) GST Registration Certificate of the Petitioner is cancelled vide order dated 20.01.2021. The appeal filed by the Petitioner is dismissed by the Appellate Authority only on the ground that the Petitioner did not avail the remedy under Section 30 of the CGST Act. […]

HC allows Petitioner to file application for Revocation of GST registration before Authority

March 4, 2023 618 Views 0 comment Print

Appellate Authority while dismissing the appeal has observed that the Petitioner ought to have filed application under section 30 of the Central Goods and Services Tax Act, 2017 for revocation of cancellation of the registration.

Revocation of cancellation of GST registration – HC directs Authority to decide on merits

March 4, 2023 657 Views 0 comment Print

Shri. Datta Kripa Majur Sahakari Sanstha Ltd. Vs Union of India (Bombay High Court) 1. Both Mr. Bapat and Mr. Adik in unison state that the order passed by this court on 2nd May 2022 in Writ Petition No. 5273 of 2022 would squarely apply to the facts and circumstances of this case as well. […]

Revocation of cancellation of GST registration – HC allows Application filing

March 4, 2023 909 Views 0 comment Print

MSK Electricals Vs Union of India (Bombay High Court) 1 The learned Counsel for the Petitioner submits that the registration of the Petitioner was cancelled under order dated 3rd February 2021. The limitation period for filing the Appeal and Application was extended by the orders of the Supreme Court on 30th September 2021. The appeal […]

Alternative remedy not an absolute bar for entertaining writ petition

March 4, 2023 1869 Views 1 comment Print

Hc held that alternative remedy will not operate as an absolute bar for entertaining the writ petition as jurisdictional issue goes to the root of the matter. Therefore, we are of the view that appellant has made out a case for entertaining this appeal” and had also stayed the further re-assessment proceedings.

Format for Serving a Copy of Application for Initiation of CIRP & Guide to fill

March 4, 2023 1164 Views 0 comment Print

Insolvency and Bankruptcy Board of India 7th Floor, Mayur Bhawan, Connaught Place, New Delhi – 110 001 Circular No. IBBI/LAD/58/2023 04th March, 2023 To All Registered Insolvency Professionals All Recognised Insolvency Professional Entities All Registered Insolvency Professional Agencies (By mail to registered email addresses and on website of the IBBI) Dear Madam / Sir, Subject: Serving […]

Different types of GST Invoices- An Overview

March 4, 2023 9429 Views 0 comment Print

Explore the various types of GST invoices, including tax invoice, consolidated tax invoice, revised invoices, bill of supply, receipt voucher, and more.

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March 2023