DETAILED ANALYSIS ON DEMAND, RECOVERY, SCN PROCEDURES UNDER GST
By, M.S.VIJAYAKUMAR, ASSISTANT COMMISSIONER GST (RETD.) Introduction Goods and Services Tax (GST) is a system where one person determines the tax and…
Tag: SCN
SCN alleging Inadmissibility of CESS as Transitional Credit set aside issued on the basis of Explanation 3 of Section 140 of CGST Act, 2017 inserted vide Section 28 of CGST Amendment Act, 2018
By, Mr.Rachit Agarwal, CA Kolkata, Email- ca.rachitagarwal@yahoo.com 2021 (11) TMI 157 – Bombay High Court in Godrej & Boyce Mfg.…
Validity of recovery without show cause notice
By, SHRI SHAILESH P. SHETH, ADVOCATE , M/S. SPS LEGAL Can the department recover the tax on any pretext without issue of…