Roushan Kumar Chouhan Vs Commissioner of State Tax (Jharkhand High Court) Summary of Show Cause Notice in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice under section 73(1) of the CGST Act, 2017? [Ref: Roushan Kumar Chouchan vs. Commissioner of State, Jharkhand & Ors in writ petition (T) No. 1849 […]
Stay compliant with new Rule 25B: Physical verification of the registered office of your company under Section 12(9) of the Companies Act, 2013.
Article 226 of the Constitution of India confers very vide powers on High Courts to issue writs but this power is discretionary and the High Court may refuse to exercise the discretion if it is satisfied that the aggrieved person has adequate or suitable remedy elsewhere.
Understanding the power of summons under Section 70 of the GST Act and the guidelines for its issuance. Stay informed with our comprehensive blog post.
Learn about the possibility of filing an appeal against the order of blocking the Electronic Credit Ledger (ECL). Find out the analysis of the Hon’ble Bombay High Court on this matter.
Understanding Rule 86A of CGST Rules, 2017: Who has the authority to disallow debit of electronic credit ledger?
Service provided for development of land, like levelling, laying of drainage lines (as may be received by developers) shall attract GST at applicable rate for such services.
Learn about the impact of pre and post-sale discounts under GST Law. Understand how these promotional schemes can increase sales and attract new customers.
Whether order of the Adjudicating Authority (‘NCLT’) can be challenged in a proceeding under Article 226, has been, recently, analysed in the matter of Tharakan Web Innovations Pvt. Ltd. Vs. National Company Law Tribunal (1st February, 2022) in W.P. (C) Nos. 27636 of 2020 & 14158 of 2021 before Kerla High Court.
Explore the GST exemption for Good Transport Agency (GTA) services as per Notification No.12/2017-Central Tax (Rate). Learn about the exempted services, including transportation of agricultural produce, goods with specified considerations, milk, relief materials, and more. Discover the recent amendment through Notification No. 04/2022-Central Tax (Rate) and its impact on the exemption criteria. Stay informed about the changes effective from 18.07.2022.
