Navigating the process of canceling GST registration can be challenging due to delays and non-compliance by GST authorities. Learn about the common issues and legal provisions.
Explore the significance of signed notices and orders under GST laws, alongside judicial views on unsigned documents. Learn about relevant provisions and recent court cases.
Learn about the case of Radiant Cash Management Services Ltd. vs. Assistant Commissioner (ST) at the Madras High Court, where an assessment order was challenged due to the issuance of ASMT-12.
Learn how to accurately fill GSTR-3B Table 4 ITC without changing auto-populated figures from GSTR-2B. Explore key changes, strategies, and an illustrated guide
Understand recent Patna HC ruling on Input Tax Credit conditions under CGST Act. Analysis of judgment, implications and conclusions provided.
Explore the recent advance ruling by the West Bengal Authority, discussing the treatment of supply of pumps, installation, and commissioning work as Works Contract Services. Understand the implications of the ruling and its applicability to sewerage treatment plants, along with key terms and conditions.
Discover the Maharashtra Advance Ruling Authority’s decision on trade discounts and their treatment as consideration for the supply of marketing services. Explore the conditions for qualifying as a trade discount under GST law, and learn about the specific case of M/s MEK PERIPHERALS INDIA PRIVATE LIMITED. Understand the implications of the ruling on incentives received under the Intel Authorized Components Supplier Program (IACSP) and the importance of agreements and conditions for such transactions. Stay informed on GST regulations and their impact on trade practices.
Explore the significance of personal hearing under the GST Law, as outlined in Section 75(4) of the CGST Act. Delve into nine judicial judgments analyzing the conditions for granting personal hearings, providing insights into the legal requirements and implications for both individuals and authorities. Understand the various situations where personal hearings are mandated, ensuring a fair and just decision-making process.
Understand the significance of Proper Officers authorization in issuing notices under Section 61 read with Rule 99 of the CGST Act. Learn from a recent case involving M/s. Sudhakar Traders, where the High Court set aside a notice due to lack of Proper Officer’s authorization. Stay informed about the legal provisions and ensure adherence to transparency and legality in the scrutiny process.
Get insights into Form GST ASMT-10 – a notice issued under Section 61 with Rule 99 of the CGST Act. Understand the obligations of the proper officer and the taxpayer. Learn about the timelines for proceedings and consequences if discrepancies are not addressed promptly.
