Mashwara Before Muqadma: The Continuing Debate on DRC-01A and Pre-Notice Consultation
In tax law, a single word can sometimes determine the fate of an entire proceeding.
Tag: Pre-Notice Consultation
Pre‑consultation mandatory as per Master Circular for High‑Value Excise/ Service Tax Demands
The Hon’ble Madras High Court in the case of M/s. Tamilnadu Transmission Corporation Ltd. held that the pre‑consultation process mandated by CBIC Master Circulars dated March 10, 2017 and November 19, 2020 is mandatory in all cases including…
GST – Validity of recovery without show cause notice or assessment – “I have a target, stupid!”
By, SHRI SHAILESH P. SHETH, ADVOCATE M/S. SPS LEGAL Part 1 “It’s a weird world. The strong take away from the…
Pre-Notice Consultation: Is it a blessing or an eye wash?
By, SHRI SHAILESH P. SHETH, ADVOCATE , M/S. SPS LEGAL If a taxpayer has not paid or short paid the tax (GST)…