GST disputes are increasing, creating substantial opportunities for Chartered Accountants in audits, adjudication, appeals, and taxpayer representation. The article explains key roles, skills, and ethical responsibilities in GST litigation practice.
The Andhra Pradesh High Court held that the challenge to GST summons had become infructuous after the appearance date was over. The writ petition was dismissed as no effective relief could be granted.
A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory grounds and follow the complete procedure prescribed under GST law.
CBIC has designated a common adjudicating authority to decide several customs show cause notices issued by different commissionerates against the same importer. The move seeks to ensure consistency and avoid conflicting rulings.
The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline expires, tax liability cannot be reduced even if commercial settlements occur later.
This FAQ examines the statutory authorities empowered to convene an Extraordinary General Meeting under the Companies Act, 2013. It explains when the Board, requisitionists, members, directors, or NCLT can validly step in to ensure corporate governance continues.
Section 194N requires banks, co-operative banks and post offices to deduct TDS on cash withdrawals above prescribed limits, with higher rates for non-filers and exemptions for specified entities.
Large cash deposits, credit card spending, FDs, and UPI transactions are monitored by tax authorities. Taxpayers must ensure their transaction volumes align with declared income to avoid scrutiny.
