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TDS u/s 192 is not conclusive proof of incentives given to WTD is salary
Incentives paid to WTD in form of salary- Even after clarification by the CBIC via Notification No.13/2017 dated 28.06.2017 and as clarified in circular No.140/2020 the deptt passed the order against the company. The incentives given to the WTD were claimed to be chargeable to tax
CA Shafaly GirdharwalBunching of notices not allowed by the court- Read judgment
Bunching if notices cant extend the time limit us 73- In a recent judgment the honourable Madras high court had rejected the notice, where the notices were bunched. There is a time limit for issuance of notices in section 73. It provide for a time
CA Shafaly GirdharwalAppeal should be disposed off in a time bound manner
Appeal shall be disposed off in time bound manner and the opportunity of personal hearing shall be provided. The opportunity of personal hearing shall be provided. The appeal shall be disposed off in time bound manner even if there is no such limit under the
CA Shafaly GirdharwalEven if part-b of e-way is not filled penalty is not leviable Allahabad HC
No E-way bill penalty- The court quashed the E-way bill penalty levied in this case. It is a settled fact now that unless there is an evasion of tax the penalty u/s 129(3) is not leviable. M/s Roli enterprises Vs State of UP – GST
CA Shafaly GirdharwalTime limit u/s 62(2) is not mandatory- TP have right to file return- HC
The time limit of section 62(2)- In case of best judgment assessment, the proceedings are dropped if the TP files the return within 30 days. But if they file it after 30 days. Should it be allowed ? See what court said? In case of
CA Shafaly GirdharwalOrder passed without considering the reply is quashed by HC
Area covered by the judgment- CE Category- Writ when AR is available, Order passed without considering the facts provided. The WRIT was accepted inspite of alternate remedy. (The public_profile can be reached at shaifaly.ca@gmail.com) Pleading PRAYER in W.P.No.677 of 2024: Writ Petition filed under Article
CA Shafaly GirdharwalDGGI doesn’t enjoy the special power as State GST officers- Jharkhand high court
Does the DGGI officers enjoy the same power as the State authorities- This is one of the important judgment for the cross empowerment and rights of DGGI officers. Here the multiple proceedings were tarted on the applicant. he deposited some amount and also reversed the
CA Shafaly GirdharwalInteresting read- DGSI have the jurisdiction under GST? See what is take of Allahabad High court
DGGI,DGSI- Do they have the power of a Proper officer in GST? Here the issue was related to the power of DGGI, DGSI to do the search at the premises of the taxpayer. The anti evasion wing already conducted the enquiry for the same issue.
CA Shafaly GirdharwalSCN for the issues settled by the Audit, stayed by the HC
Case details- public_profile can be reached at shaifaly.ca@gmail.com Facts- A notice was issued to the taxpayer. But that issue was already settled in the audit for the same year. The contention of the petition was that once the issue is settled in the audit ,
CA Shafaly GirdharwalDownload ECL advisory issued on 13th Jan 2024 by ICEGATE
ICEGATE issued an advisory New advisory on ECL is issued by the ICEGATE. The advisory is covering the screen shots of all the screens required. The headings covered in this advisory are. Table of Contents 1. Introduction ……………………………………………………………………………………………………………. 4 2. Overview of Electronic Cash Ledger
CA Shafaly GirdharwalNo appeal against the order of Commissioner /AC – Uttaranchal HC
Appeal against the order of commissioner/AC In a recent judgment the Uttaranchal High court has restricted the appeals against the orders of commissioner and AC.The issue under the consideration of the cancellation of a registration by the assistant commissioner.In this case the taxpayer is a
CA Shafaly Girdharwal[justin] Blocking of E-way bill without E-invoice is withdrawn?
Some days back department decided to block the E-way bill generation in case of non preparation of E-invoices. But via an update on their website on 10-01-2024, They have withdrawn the blocking. As you can see from this image above the blocking of E-way bill