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The Hon’ble Allahabad High Court in the case Vijay Trading Company set aside order passed under Section 130 under the CGST Act following the determination of excess stock in inspection and directed the determination of tax on Section 73/74 of the CGST Act. As intent to evade tax must be present for the application of Section 130 of CGST Act.
The Government of Assam, Office of the Principal Commissioner of State Tax cum Commissioner of Taxes, Assam issued Instruction No. 14/2024-GST dated 14.03.2024 to issue advisory on exercising due diligence for issuance of notices under Section 73/74 of Assam GST Act and timely completion of adjudication thereof.
Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023
GST works on a trust-based system. Under GST, the taxpayer himself measures the tax liability; pays the requisite taxes and accordingly, files the returns. In order to ensure the correctness of the self-assessment done by the taxpayer, audit under GST plays a vital role.
The Hon’ble Jharkhand High Court in Santosh Kumar Roy v. the State of Jharkhand & Ors. [W.P.(T) No. 4782 of…
The Hon’ble Kerala High Court in Pappachan Chakkiath v. Assistant Commissioner & Anr. [WP(C) NO. 816 of 2023 dated January…
There was amendment in sec 75(12) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), which were…
By, SHRI SHAILESH P. SHETH, ADVOCATE M/S. SPS LEGAL Part 1 “It’s a weird world. The strong take away from the…
By Mr. Ashish Miglani INTRODUCTION In this article we will study about different types of Assessments under GST which can…
By, SHRI SHAILESH P. SHETH, ADVOCATE , M/S. SPS LEGAL If a taxpayer has not paid or short paid the tax (GST)…