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
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 shaifaly.ca@gmail.com) Pleading PRAYER in W.P.No.677 of 2024: Writ Petition filed under Article
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
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.
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
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 was that once the issue is settled in the audit ,
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 But via an update on their website on 10-01-2024, They have withdrawn the blocking.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
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
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 end. Its validity was in challenge.
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 return, inadvertently, the name and address was wrongly entered. As
