Hence, recovery under GST may be initiated straightaway under sec 79 of the CGST Act (i.e. through various modes like detaining/selling goods belonging to defaulter which are under control of the department, garnishee proceedings, distaining and selling of movable or immovable property belonging to the defaulting person, etc.) without even resorting to issuance of SCN under sec 73 (Non-Fraud Cases) or sec 74 (Fraud Cases) of the CGST Act.
Understanding the issue of DRC-01A/DRC-01 without issuing ASMT 10. Learn about the discrepancies in GST returns and the ad-hoc basis for issuing notices.
Legal Metrology treats units of weighment and measurement, methods of weighment and measurement and weighing and measuring instruments, in relation to the mandatory technical and legal requirements which have the object of ensuring public guarantee from the point of view of security and accuracy of the weighments and measurements.
Learn about the different types of fraudulent activities, including fraud for personal gain and corporate frauds/irregularities.
Explore the impact of non-restoration of GST registration on the ‘Right to Livelihood’ in India. Analyze the constitutional implications of this issue.
Uncover the potential landmine of Parental Corporate Guarantee and its GST implications. Learn about the tax and regulatory scrutiny surrounding these intercompany transactions.
Learn about the Supreme Courts landmark judgement on tax exemption for profit-oriented institutions under section 10(23C) of the Income Tax Act.
Learn about the Securities Appellate Tribunal (SAT) and its role as a statutory and autonomous body under the SEBI Act. Understand its jurisdiction, powers, and authority in resolving appeals against orders.
Learn about the format of Memorandum of Association for a Producer Company under the Companies Act, 2013. Understand the main objects and activities of a Producer Company.
Understand the format of Article of Association for a producer company. Learn about the key definitions and terms used in these articles.
