"I joined Central Excise department as an Inspector in March 1987 and took voluntary retirement from service, while working as a Superintendent (GST), on 4th Jan 2022. Presently working as a freelancing Consultant, mostly related to GST issues. "
Understand audit objections demanding penalties in non-suppression/non-fraud cases. Learn about relevant sections, court rulings, and implications for taxpayers.
Delve into the complexities of recovery proceedings and appeal provisions under the GST Act, exploring court interpretations and implications for taxpayers. Gain insights into the quantum of recovery and pre-deposit requirements.
Explore GST provisions for supplies between Special Economic Zone (SEZ) and Domestic Tariff Area (DTA) units. Learn tax implications, analysis, and conclusions.
Learn how to include the cost incurred by the Service Recipient for GST from Free Supplies – 15(2) clause (b) of the CGST Act.
Explore powers of government to amend taxation laws retrospectively, with a focus on GST Law. Understand nuances of retrospective amendments and their impact.
Cross empowerment of GST officers and their powers under CGST Act. Learn about parallel proceedings, jurisdiction, and enforcement actions in this detailed analysis.
Even after GST registration cancellation, taxpayers must vigilantly monitor GST Portal. Section 169 of CGST Act allows notices, orders, and more to be served via the portal. Explore a recent Kerala HC case and understand implications of this provision.
Explore recent Patna High Court guidelines on initiating recovery proceedings under Section 78 of CGST Act. Understand impact and implications.
Transferring Show Cause Notices to Call Book (Keeping SCN in abeyance / pending) under the erstwhile Laws i.e. The Central Excise Act, 1944 and the Finance Act, 1994, was a common practice. Couple of instructions were also issued on the matter under the said Acts.
Navigate GST Appeals: Learn about Appeal Period, Condonation of Delay, and Judicial Perspectives. Section 107 of CGST Act stipulates a 3-month appeal period, extendable by 1 month with justifiable cause. Explore litigations on communication of decisions, varying interpretations on appeal periods, and contrasting court decisions on condonation of delay.
