The article highlights how aggressive GST actions impact genuine businesses. The key takeaway is the need for balanced enforcement and protection of bona fide taxpayers.
The issue was whether a taxpayer could seek revocation after missing the prescribed timeline due to portal restrictions. The Court allowed manual filing and directed authorities to consider the application on merits.
The issue was mismatch between Section 74 mentioned in summary and penalty imposed under Section 73. The Court allowed rectification by approaching the proper officer without examining merits.
The issue was whether tax demand can exceed the amount and scope mentioned in the show cause notice. The Court held that such excess demand violates Section 75(7) and directed rectification through proper procedure.
The case involved a large-scale digital fraud using coercion and impersonation to extract funds. The Court denied bail, holding that the accused played key roles and that investigation must proceed without interference.
Understand the mandatory GST compliances when closing a business, including return filing and tax on stock. The guidance clarifies liability calculation and procedural requirements.
The law was introduced to combat persistent atrocities despite existing safeguards. It provides strict punishments, special courts, and victim protection mechanisms.
This explains the structured process for appointing audit firms, highlighting strict eligibility conditions and evaluation methods. It clarifies that only qualified, experienced firms meeting all criteria are considered, ensuring transparency and quality in audit selection.
The Tribunal examined whether reassessment notices issued by a jurisdictional officer instead of a faceless authority were valid. It held such notices invalid, quashing the entire reassessment proceedings.
The Tribunal held reassessment invalid as the alleged escaped income did not exceed ₹50 lakh required for extended limitation. It ruled that invoking extended time under Section 149 without satisfying this condition is illegal.
