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 […]
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.
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 […]
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 […]
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.
Author 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 […]
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 […]
Rectification allowed by Court-
The petitioner is supplier of electronic parts. It is supplying good on “bill to – ship to” model to BAL. Invoices were issued and GST was paid. However, while filing GSTR-1 ret […]
We all made a hue and cry for the extension of dates for returns. But at that time the department was telling us about the discipline and that we should not wait for the last date to file the returns.
Wrong ITC claimed
Very common scenario in the initial period of GST. The ITC of CGST SGST , wrongly claimed in IGST. Very useful judgment for all those taxpayer who committed the same mistake.
When people fall in love and get married, it’s often their hope that the union will last ’till death do them part.’ However, many things happen in between, and for one reason or the other, the union comes to a […]
The judgment of Delhi High Court in case of Amazon Wholesale-
The classification is always a litigated subject. In a recent judgement by the Delhi High Court classification of some items of Amazon Wholesale was […]
The honourable supreme court in its 476 pages judgments had upheld the abrogation of Article 370.
On 5 August 2019, the President issued CO 272, the Constitution (Application to Jammu and Kashmir) Order 2019. By […]
Whenever we have a demand from he department we rush to make payment. DRC 03 is the form we use to make the voluntary payment. This may be after a notice and without any notice also. When the time to declare a […]
GST penalty reduced from Rs. 56 lac to Rs. 10,000
This is going to be an interesting read. In a judgement the court reduced the penalty of Rs. 56 lac (Approx) to Rs. 10,000. In this case the penalty u/s 122 was […]
In a batch of petitions challenging the various provisions of PMLA, SC adjourned the proceedings. Now the cases will be heard by the next bench. This decision was taken after two days of hearings.
Neeraj Kumar Rohila
Learn what you can, nothing is useless.
Paid User
@neerajrohilla
active 2 years, 11 months agoNeeraj Kumar Rohila
A Learner, who wants to learn from the experience.
Registered Categories
Location
New Delhi, India
WEBSITE
http://www.consultease.comOOPS!
No Packages Added by Neeraj Kumar Rohila. Send a Hire request instead...
Send a messageOrder Now $14,550 (2)
4 Logo Drafts, Icon based, modern
312 Sold
30 Minutes Call with me
12 Sold
Monthly Fee
21 Sold
1 year shared hosting
ConsultEase.com Interviewed.
Read InterviewPrem wrote a new post, Time limit u/s 62(2) is not mandatory- TP have right to file return- HC 6 months ago
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 […]
CA Shafaly Girdharwal wrote a new post, Order passed without considering the reply is quashed by HC 6 months ago
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 author can be reached at […]
CA Shafaly Girdharwal wrote a new post, DGGI doesn’t enjoy the special power as State GST officers- Jharkhand high court 6 months ago
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 […]
CA Shafaly Girdharwal wrote a new post, Interesting read- DGSI have the jurisdiction under GST? See what is take of Allahabad High court 6 months ago
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 […]
CA Shafaly Girdharwal wrote a new post, Download ECL advisory issued on 13th Jan 2024 by ICEGATE 6 months, 1 week ago
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 […]
CA Shafaly Girdharwal wrote a new post, SCN for the issues settled by the Audit, stayed by the HC 6 months, 1 week ago
Case details-
Author 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 […]
Prem wrote a new post, No appeal against the order of Commissioner /AC – Uttaranchal HC 6 months, 2 weeks ago
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 […]
CA Shafaly Girdharwal wrote a new post, [Breaking] SC issued notice in SLP filed against judgment upheld section16(4) 6 months, 2 weeks ago
Section 16(4) is pain for all taxpayers since the GST was introduced. A long litigation is in place. But there is a good news.
The provision putting a time limit on taking credit after the November of the year […]
CA Shafaly Girdharwal wrote a new post, [download judgment] HC allowed the clarification of returns with 3 important clarifications 6 months, 3 weeks ago
Rectification allowed by Court-
The petitioner is supplier of electronic parts. It is supplying good on “bill to – ship to” model to BAL. Invoices were issued and GST was paid. However, while filing GSTR-1 ret […]
CA Shafaly Girdharwal wrote a new post, [Breaking] Notices issued in extended date stayed by court 6 months, 3 weeks ago
We all made a hue and cry for the extension of dates for returns. But at that time the department was telling us about the discipline and that we should not wait for the last date to file the returns.
The […]
CA Shafaly Girdharwal wrote a new post, [Breaking] Assessment order without a DIN is irregular and not illegal- SC 6 months, 3 weeks ago
In a recent development the honourable SC has reversed the judgement of Delhi high court. It was held in case of BRANDIX MAURITIUS HOLDINGS LTD
(The author can be reached at shaifaly.ca@gmail.com)
In this […]
CA Shafaly Girdharwal wrote a new post, [Breaking-read order] Court allowed to edit the return where ITC was claimed in wrong head 7 months, 1 week ago
Wrong ITC claimed
Very common scenario in the initial period of GST. The ITC of CGST SGST , wrongly claimed in IGST. Very useful judgment for all those taxpayer who committed the same mistake.
Here the court […]
Prem wrote a new post, Understanding Alimony: What You Need To Know 7 months, 1 week ago
When people fall in love and get married, it’s often their hope that the union will last ’till death do them part.’ However, many things happen in between, and for one reason or the other, the union comes to a […]
CA Shafaly Girdharwal wrote a new post, Amazon wholesale India judgment on classification 7 months, 1 week ago
The judgment of Delhi High Court in case of Amazon Wholesale-
The classification is always a litigated subject. In a recent judgement by the Delhi High Court classification of some items of Amazon Wholesale was […]
CA Shafaly Girdharwal wrote a new post, [Breaking] SC Upholds abrogation of Article 370, historical day for Bharat-11-12-2023 7 months, 2 weeks ago
The honourable supreme court in its 476 pages judgments had upheld the abrogation of Article 370.
On 5 August 2019, the President issued CO 272, the Constitution (Application to Jammu and Kashmir) Order 2019. By […]
CA Shafaly Girdharwal wrote a new post, Mistakes while filing DRC 03 can land you in trouble 7 months, 2 weeks ago
Whenever we have a demand from he department we rush to make payment. DRC 03 is the form we use to make the voluntary payment. This may be after a notice and without any notice also. When the time to declare a […]
CA Shafaly Girdharwal wrote a new post, How a penalty in GST reduced from 56 lac to Rs. 10,000 7 months, 2 weeks ago
GST penalty reduced from Rs. 56 lac to Rs. 10,000
This is going to be an interesting read. In a judgement the court reduced the penalty of Rs. 56 lac (Approx) to Rs. 10,000. In this case the penalty u/s 122 was […]
CA Shafaly Girdharwal wrote a new post, Supreme court postponed the PMLA hearings 8 months ago
In a batch of petitions challenging the various provisions of PMLA, SC adjourned the proceedings. Now the cases will be heard by the next bench. This decision was taken after two days of hearings.
The […]
CA Shafaly Girdharwal wrote a new post, HC disallowed the petition to revise GST invoice 8 months ago
The invoice was issued under the wrong head. The petitioner requested to ask Railways to issue revised invoice.
The petitioner is a partnership firm having its place of business at Sasaram within the State of […]
CA Shafaly Girdharwal wrote a new post, The timeline of refund u/s 54 is not mandatory- HC Download and read pdf 8 months ago
Time limit for filing the GST refund-
(Author can be reached at shaifaly.ca@gmail.com)
The GST law provides for the filing of refund. Section 54 of CGST act specifically covers the refund.
Section 54 […]