Learn about legal requirement of reasons to believe for GST search and seizure. Article discusses judicial precedents and procedural safeguards.
Understanding GST prosecution in India: Offenses, arrest powers, mens rea, tax liability, judicial precedents, and the process of sanctioning and compounding.
Analysis highlights concerns that mandatory GST pre-deposit for appeals poses financial hurdles for businesses, potentially limiting access to justice against disputed tax demands.
Explore the applicability of time limits specified in Section 16(4) for claiming Input Tax Credit in GSTR 3B filed after the due date for September/November of the next financial year.
Under GST, it is any inquiry that means the GST officer can summon anyone for any inquiry. But there is a speed breaker. Under GST, the power to summon is in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908. Mind you, it is not mutatis-mutandis, but same manner. Under ORDER V of the CPC’ 1908.
