Articles by this Author
Goods and Services Tax

Goods and Services Tax
Department should seek document/clarification if required from assessee before passing order
Goods and Services Tax

Goods and Services Tax
Acknowledging the order-in-original issued by non-competent authority does not make it good in law
Goods and Services Tax

Goods and Services Tax
Remedy cannot be availed under writ jurisdiction when alternate remedies not availed efficaciously
Goods and Services Tax

Goods and Services Tax
Claim of credit depends upon fulfilment of ITC conditions, not when it auto populated in GSTR-2B
Goods and Services Tax

Goods and Services Tax
Interest & penalty not leviable when there is no fault of Assessee in depositing GST
Goods and Services Tax

Goods and Services Tax
Paper cups fall under HSN code 4823 40 00 and attract a GST rate of 18%
Goods and Services Tax

Goods and Services Tax
Ancillary services provided along with GTA services are not taxed separately
Goods and Services Tax

Goods and Services Tax
Writ Petition maintainable if Position of Appellate Authority is vacant: J&K HC
Service Tax

Service Tax
Service Tax payable under reverse charge when reimbursable expense incurred by distributor on providing service on behalf of taxable person
Goods and Services Tax

Goods and Services Tax
Onus is on Assessee to prove movement of goods & services under GST
Service Tax

Service Tax
Service tax leviable on services rendered by Advocate & Senior Advocate under RCM
Goods and Services Tax

Goods and Services Tax
Assessee cannot be adjudicated by CGST, assigned to SGST authority or vice-versa
Goods and Services Tax

Goods and Services Tax
Revenue department cannot block Electronic Credit Ledger by making negative balance
Goods and Services Tax

Goods and Services Tax

