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The recording of statements during proceedings or investigation are often used against the maker to establish certain factual and legal positions unless proven otherwise or contradicted or retracted. Thus ‘retraction’ is a significant tool in the hands of the assessee for correction of any wrong statement given.
CBIC issued an Instruction No. 01/2023-24-GST (Inv.) dated 30.03.2024 providing guidelines for CGST filed formations in maintaining ease of doing business while engaging in investigation with regular taxpayers.
Directorate General of GST Intelligence (DGGI), West Block, New Delhi issued a Guidelines for conducting investigation in certain cases
The Anti-Evasion branch of Central Goods and Services Tax (CGST) Commissionerate, Meerut, started an investigation in October 2023 into a large syndicate that fraudulently claimed Input Tax Credit (ITC) by way of fake billing. The investigation conducted so far has…
A bribe case was registered by the Anti-Corruption Bureau (ACB) against an Assistant Commissioner of Maharashtra tax and some other officers of the State GST department. They allegedly demanded a bribe of Rs 1 crore from a company’s director to…
Even as the tax department is taking steps to stop tax evasion, the government is upset with huge losses due to compromised investigations in GST cases and is aware of the cases where investigations have been compromised in lieu of…
Finance Minister Nirmala Sitharaman assured on Monday that the GST regime is transitioning from ambiguity to clarity on certain matters, addressing global firms’ anxieties regarding ‘tax certainty’ in the face of ongoing tax demand notices and investigations by revenue authorities.…
The Hon’ble Madras High Court in the case of M/s. Shewil Trading Company v. The Commissioner of Commercial Taxes & Ors. [W.P. No. 26493 of 2022 dated November 02, 2023] directed the Cyber Crime Cell Inspector to complete the investigation…
The CESTAT, Kolkata in M/s. Piyush Sharma v. Commissioner of CGST & CX, Patna-I [Service Tax Appeal No.75856 of 2021 dated October 17, 2023] held that service tax demand based on Form 26 AS from the Income Tax Department without…
The Hon’ble Kerala High Court in M/s. Steel India vs the State Tax Officer, Nattika, Thrissur and Ors.[W.P.(C) WPC No.29033 of 2023 dated October 5, 2023] held that the investigation carried out by the qualified officer should not be considered…