Articles by this Author
Goods and Services Tax
Goods and Services Tax
Assessee directed to file representation for release of blocked funds w.r.t. alleged non-payment of GST and excess availment of ITC
Goods and Services Tax
Goods and Services Tax
GST: HC directs revenue to provide opportunity of hearing to ensure natural justice
Income Tax
Income Tax
Notice issued without sufficient reasons to initiate reassessment is not sustainable
Goods and Services Tax
Goods and Services Tax
Revenue department cannot go beyond scope of SCN to create new ground at adjudication stage
Income Tax
Income Tax
Mere ‘reason to believe’ not satisfy condition for reopening of assessment
Income Tax
Income Tax
Penalty not leviable if there is reasonable cause for failure to get accounts audited
Goods and Services Tax
Goods and Services Tax
Cancellation of GST Registration without stating a reason in SCN/Order is cryptic in nature
Goods and Services Tax
Goods and Services Tax
GST provisions cannot be interpreted to deny right to trade & commerce to any citizen
Income Tax
Income Tax
Assessee cannot claim Section 54F exemption based on unregistered Banakhat agreement
Service Tax
Service Tax
No Service Tax can be levied on take-away/parcel food from restaurants
Goods and Services Tax
Goods and Services Tax
Minor discrepancy in the e-way bill would not attract penalty proceedings
Income Tax
Income Tax
Mere change of opinion cannot be a ground for reopening of assessment
Custom Duty
Custom Duty
Penalty order cannot be passed without serving SCN
Goods and Services Tax
Goods and Services Tax
