GST Article

GST DAILY – 156

GST Audit Checklist for General -17 👉Whether the registered person has complied with Anti-Profiteering clause? 👉Whether reliance is placed on any notifications/clarifications / advance ruling / judgement in respect of rate of tax charged and collected. Whether  any conflicting Advance…

GST ArticleHigh Court

Writ remedy not available if assessee defaults in compliance with law and non-cooperation in proceeding

The Hon’ble Madras High Court in M/s Karmaxx Infotech v. Assistant Commissioner (ST) dismissed the writ filed by the assessee against the order of cancellation of GST registration and held writ remedy cannot be granted to assessee who defaulted in compliance with provisions of GST law and has not cooperated in departmental proceedings.