Late fees for GSTR-9 cannot be recovered without prior determination. The article clarifies why direct recovery actions violate statutory provisions and natural justice.
Experts warn that inflexible provisions, unclear thresholds and procedural traps in new Simplified GST Scheme could trigger widespread legal disputes and taxpayer hardship.
An analysis of CBIC Circular 254/11/2025-GST questioning its legal validity to assign proper officers for Section 122 GST penalties via a circular, not the Act or rules.
Learn how GST Rule 86B affects businesses with a monthly turnover over Rs.50 lakh. Understand the mandatory 1% cash payment and the risks of non-compliance.
Discover how India’s tax department is chasing dead people for GST payments. Learn about the legal challenges and the impact on families and the judicial system.
