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The article explains that ITC eligibility under Section 16 can still be denied by the overriding provisions of Section 17(5). It highlights the importance of examining statutory restrictions before claiming GST credit.
The article explains how limitation under Sections 107 and 112 is calculated from communication of orders and why delayed appeals face serious risks. It highlights the importance of preserving proof of service and complying with statutory timelines.
The court held that once late fee is imposed for delayed annual return filing, a further general penalty is not permissible. Section 125 applies only where no specific penalty exists.
The High Court ruled that GST demands cannot be determined against a deceased proprietor. Authorities must issue show cause notices to legal heirs before fixing liability, failing which proceedings are void.
This 10-day GST course covers returns, audits, and legal provisions with practical case studies and live portal demonstrations for professionals
CBIC issues new instructions standardising GST registration, limiting documents and queries for officers, and setting up a grievance redressal mechanism.
Understand the new GST adjudication process under Section 74A for determining tax, interest, and penalties from FY 2024-25 onwards.
Stay informed on the latest GST developments, including new CBIC instructions, important case laws, and the formation of the GST Appellate Tribunal.
Navigate GST complexities with our expert guide on managing multiple registrations and cross-charge mechanisms. Essential insights for businesses across India
Explore the amnesty scheme for filing appeals under GST for taxpayers who missed the deadline. Understand the recommendations of the GST Council, details of Notification No. 53/2023-Central Tax, and advisory by GSTN. Key points include filing appeals, pre-deposit requirements, and procedures for previously rejected appeals. Don’t miss the golden opportunity for compliance and resolution
