Article gives format of Draft GST Appeal to Appellate Authority in case of Fake Invoice Case. Format includes Format of Form GST APL – 01 with detailed submission. Form GST APL – 01 [See Rule 108(1)] Appeal to Appellate Authority 1. GSTIN/TEMPORARY ID/UIN XXXXX 2. Legal name of the appellant XXXXX 3. TRADE NAME, IF […]
> On 30th July 2020 the Central Board of Indirect Taxes and Customs (CBIC) released a notification and introduced the ‘Schema for E-Invoice‘ for imposing the e-invoicing. > It will be implemented from 01st October 2020, only for entities whose business having a annual turn over of ₹500 Cr. What is E-Invoicing under GST? > […]
Cross-examination can make or destroy a case. It is the keystone to a successful trial. Because of the dramatic possibilities inherent in cross-examination, it has become the favourite courtroom device to be exploited by the cinema and television. But what actually the cross-examination is. In this article we can learn about Cross-Examination, Principles of Cross-Examination […]
Law of evidence is also known as rules of evidence, which provides the rules and legal principles that, govern the proof of facts in the legal proceeding. Law of evidence applies to every Code or Act, whether it is IPC, CrPC or CPC. In this article we can learn about the provisions of law of […]
An advocate is to be honest and a man of integrity and character. An advocate who is straight forward and is possessed of these three jewels is appreciated by the court and the client alike. These three virtues go along way towards the success of an advocate.
The term classification implies arrangement according to classes or types. The scheme of indirect taxation requires the classification of goods/services under the various headings provided under these laws to determine whether or not the same would be encumbered by the levy of these taxes and if so, under which heading the duty liability would accrue.
The following is the Article on taxability of Movable and Immovable property in pre GST Regime & Post GST Regime. In this article Hon’ble High Court categorly explain the meaning of movable and immovable property, also explain by the Hon’ble respective High Courts on this issue taxability of movable and immovable property remains burning issue in pre GST regime and post GST regime.
Demand and recovery can be initiated for short-levy, non-levy, short paid, non-paid, erroneous refund, wrong availment and incorrect utilisation of input tax credit. All demand and recovery proceedings under GST start with the issuance of a show cause notice. But what is a Show cause notice (SCN)?
Taxation is the one of the most source of revenue to the government. Our government has performed various methods to stop tax evasion but tax evasion is the major problem in India. The authority to levy tax is derived under Article 265 of the Constitution of India which states that ‘No tax shall be levied or collected except by the authority of law’.
‘Service’ means giving legally required notice to other parties that you have filed papers asking for a court order that may affect them. The court papers can only be delivered in a manner permitted by law, and proof of proper delivery must be filed with the court. But why it is necessary to serve a notice to other parties.
