"i am Jaipur based CA and have experience in IN FINANCE . ACCOUNTS , TAXATION , INDUSTRY INCENTIVE. Experience of handling large tax issues both in Direct Tax , Indirect tax and incentives both by central and state government . "
The article examines whether merely uploading notices on the GST portal amounts to valid service under Section 169 of the CGST Act. Recent High Court rulings have emphasized actual or constructive communication and natural justice.
The market has remained largely flat despite strong corporate earnings. FII withdrawals, higher capital gains taxes, and global uncertainties are cited as key reasons for the prolonged consolidation.
The article explains how increasing life expectancy, better health, and corporate demand for experienced leadership are driving growth in advisory services. It highlights why businesses prefer retired experts for strategic guidance and stability.
The Court held that payments made during inspections may indicate coercion. Voluntariness requires free consent and proper opportunity, not pressure.
The Tribunal ruled that amounts paid during investigation cannot be retained once the demand is set aside. Only lawful assessments can justify retention, and illegal collections must be refunded with interest.
Non-cash perks like gold or trips trigger TDS under Section 194R, but conflicting GST rulings for sellers and dealers risk double taxation, highlighting the need for regulatory clarification.
ITC cannot be mechanically denied to purchasers even if invoices are missing in GSTR-2B. Key takeaway: the ruling safeguards taxpayers paying GST in good faith.
The courts confirm that once tax is deducted at source, recovery from the employee is barred by law, and the employer alone is responsible for deposit.
Courts ruled that GST notices lacking digital signatures violate Rule 26(3) and are void ab initio. The key takeaway: authentication is non-negotiable, and such defects cannot be cured under Section 160.
Tax notices lacking a mandatory DIN were deemed void by courts, citing CBIC/CBDT circulars. The Supreme Court has stayed these rulings, creating uncertainty over DIN compliance.
