Introduction The intricate framework of Goods and Services Tax (GST) in India, while revolutionary in its approach to indirect taxation, presents significant compliance challenges for taxpayers across all sectors. The complexity of the system, coupled with stringent filing requirements and procedural intricacies, inevitably leads to human errors in tax compliance. These errors, ranging from minor […]
Vague GST show cause notices undermine natural justice, leading to invalid tax demands and registration cancellations. Courts consistently rule for specificity in SCNs.
Compare GST and Income Tax search and seizure processes, highlighting key differences in scope, authority, and taxpayer rights. Learn how to handle raids effectively.
The e-way bill is an essential compliance mechanism under the Goods and Services Tax (GST) regime in India. It ensures seamless movement of goods and prevents tax evasion. This article provides a detailed overview of intra-state e-way bill requirements for tax professionals, including threshold limits, exemptions, notifications, and other relevant details. Threshold Limits for E-Way […]
Learn the key grounds to challenge a GST notice under Section 74 of the CGST Act, including extended period, procedural lapses, and mixed legal issues.
Supreme Court scrutinizes GST applicability on Joint Development Agreements (JDAs) in real estate, addressing complex issues around taxation and land rights.
Introduction: In a significant move to combat revenue leakage within the tobacco industry, the Indian government has introduced a penalty of up to Rs 1 lakh for manufacturers of pan masala, Gutka, and similar products who fail to register their packing machinery with the GST authorities. Effective from April 1, 2024, this amendment aims to […]
Explore the impact of non-restoration of GST registration on the ‘Right to Livelihood’ in India. Analyze the constitutional implications of this issue.
Punjab and Haryana High Court grants Regular Bail (U/s 439 of Cr. P.C.) to CA Gaurav Dhir in Gurgaon GST Refund Case. Explore the case details, the grounds for bail, and the conditions imposed by the court. Stay informed about the legal nuances in economic offense cases and the significance of bail in preserving the right to liberty.
Telangana HC held that Refund is allowed in Inverted Duty Structure when Goods are supplied to Government at Concessional Rates (same HSN but Input at full rate)