Goods and Services Tax : Explore Section 61 of CGST Act, covering scrutiny of GST returns, officer's authority, taxpayer obligations, and implications for ...
Goods and Services Tax : The Kerala SGST guidelines address the adjudication of multiple Show Cause Notices, ensuring consistency in decision-making across...
Goods and Services Tax : Learn about GST amnesty provisions for waiving interest, penalties, and regularizing ITC under Section 16(4) of CGST Act. Apply by...
Goods and Services Tax : Learn about GST return scrutiny under Section 61 of the CGST Act, 2017. Understand the process, objectives, and key areas of compl...
Goods and Services Tax : Allahabad HC rules penalty under Section 130 of CGST Act cannot be imposed for excess stock. Proceedings under Sections 73/74 deem...
Goods and Services Tax : KSCAA highlights practical GST challenges in Sec 128A & Sec 16(4), urging clarifications on appeals, ITC, interest waivers, and mu...
Goods and Services Tax : Delhi High Court held that adjudication proceedings under Customs Act, 1962; the Finance Act, 1994 and Central Goods and Services ...
Goods and Services Tax : Allahabad HC quashed GST orders for FY 2017-18 in A.V. Pharma Vs State of UP, citing expiry of the prescribed time limit under Sec...
Service Tax : Delhi High Court held that an audit report cannot be regarded as an order of determination under section 72, 73 or 73A of the Fina...
Income Tax : Kerala High Court held that a loss in the derivative business is a business loss for the purposes of Section 72, and thus a set of...
Goods and Services Tax : Kerala High Court held that order simply proceeded due to non-submission of reply to show cause notice issued under section 74 of ...
Delhi High Court held that adjudication proceedings under Customs Act, 1962; the Finance Act, 1994 and Central Goods and Services Tax, 2017 cannot be kept pending for years and decades together.
Allahabad HC quashed GST orders for FY 2017-18 in A.V. Pharma Vs State of UP, citing expiry of the prescribed time limit under Section 73 of the CGST Act.
KSCAA highlights practical GST challenges in Sec 128A & Sec 16(4), urging clarifications on appeals, ITC, interest waivers, and multi-year cases for equitable relief.
Explore Section 61 of CGST Act, covering scrutiny of GST returns, officer’s authority, taxpayer obligations, and implications for compliance and discrepancies.
Delhi High Court held that an audit report cannot be regarded as an order of determination under section 72, 73 or 73A of the Finance Act, 1994 hence benefit under Voluntary Compliance Encouragement Scheme (VCES) cannot be deprived.
Kerala High Court held that a loss in the derivative business is a business loss for the purposes of Section 72, and thus a set off of such business loss would have to be permitted against profits and gains of business.
Kerala High Court held that order simply proceeded due to non-submission of reply to show cause notice issued under section 74 of the CGST/SGST Act not justified. Accordingly, matter restored back for fresh consideration.
The Kerala SGST guidelines address the adjudication of multiple Show Cause Notices, ensuring consistency in decision-making across multiple authorities.
The assessee filed its original return of income which was taken for scrutiny assessment and regular assessment order under section 143(3) of the Act was passed on 29-12-2011.
Allahabad High Court quashes GST demand due to notices uploaded incorrectly on portal and remands case for fresh proceedings per prescribed procedure.
