" I am a Joint Secretary of Delhi Sales Tax Bar Association, Fellow Member of Institute of Chartered Accountants of India, Law Graduate, Certified Independent Director (MCA), Certified Concurrent Auditor (ICAI), Former Co-opted Member of committee for accounting standards of local bodies(ICAI) etc having rich experience of all types of bank audits, company audits, tax audits, income tax, appeal at Commissioner and tribunal, GST appeals and Vat appeals, speaker on GST and Income Tax matters and is 2nd generation tax practitioner in Delhi. "
The tribunal held that cash deposits of a petrol pump operator during demonetisation could not be fully treated as unexplained. Only a lump sum addition was sustained, recognizing the business nature of receipts.
This clarification explains how recovery proceedings are stayed when a taxpayer submits an undertaking and pays the mandatory pre-deposit. The key takeaway is protection from recovery until the GST Appellate Tribunal becomes operational.
Read a sample draft application requesting the dropping of GST proceedings initiated via SPL-03 under Section 128A, including compliance details and legal support.
Appellant challenges CGST order citing procedural lapses, jurisdictional errors, and lack of evidence linking them to alleged tax evasion.
GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during FY 2019-20.
Goods and Services Tax (GST) framework in India, established under the CGST Act, 2017, mandates specific procedures for taxpayers to appeal against demands raised under Section 74. This provision primarily deals with cases involving tax evasion, fraud, or suppression of facts. Filing an appeal under Section 74 requires meticulous attention to procedural compliance, including submitting […]
Budget 2025 introduces new income tax slabs, deductions, and extensions, including updates on TDS, rebates, and presumptive schemes for NRIs.
Summary of recent GST changes to GST Sections 128A and 16, covering ITC restrictions, due dates, and relief from penalties for past financial years.
Submit a flawless Draft Rectification Application under section 161 of GST Act with our template. Rectify errors efficiently and reduce tax liabilities.
Delhi High Court mandates issuing a detailed Show Cause Notice for GST evasion, emphasizing on procedural correctness and natural justice principles.
