Latest update 19.03.2024

SHOW CAUSE NOTICE UNDER GOODS AND SERVICE TAX REGIME- A COMPREHENSIVE ANALYSIS

Show cause notice which is usually termed as SCN is a notice issued by the proper officer to the registered tax payer to explain or justify the claim of input tax credit or tax not paid and has violation of GST Law for a particular period. Read more

Service Tax is exempt for authorized operations conducted within SEZ

The CESTAT, Ahmedabad in the case of M/s. Inox India Ltd. held that once the legislature by way of an enactment has provided certain exemptions, any notification issued under any other enactment will not take away the right of the exemption from payment of the Service Tax. Read more

Registration not to be cancelled retrospectively when vague SCN is issued and no reasonable opportunity granted to file reply

The Hon’ble Delhi High Court in the case of M/s.Friends Media Add Company modified the GST cancellation order to operate prospectively from the date of issuance of the SCN thereby holding that, GST registration should not be cancelled retrospectively when the SCN issued is vague in nature and no opportunity was granted to file objection against retrospective cancellation. Read more