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.
GST DAILY – 129
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 Audit by Department (Section 65 & 66 of CGST Act, 2017)
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.
Alternative remedy against order not applicable when SCN is issued in violation of principles of natural justice
The Hon’ble Jharkhand High Court in Santosh Kumar Roy v. the State of Jharkhand & Ors. [W.P.(T) No. 4782 of 2022 dated January 24, 2023] quashed and set aside the Show Cause Notice (“SCN”) and the consequential orderpassed by the Revenue Department, on the grounds that the SCN issued to the assessee is not in […]
Time limit for issuance of SCN for F.Y. 2017-18 is extended till September 30, 2023
The Hon’ble Kerala High Court in Pappachan Chakkiath v. Assistant Commissioner & Anr. [WP(C) NO. 816 of 2023 dated January 11, 2023] has held that, when the time limit for issuance of order under Section 73(10) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for the Financial Year (“F.Y.”) 2017-18 is […]
Recovery under GST without issuance of SCN is not permissible
There was amendment in sec 75(12) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), which were introduced vide the Finance Act, 2021 but brought into effect only from January 1, 2022 through Notification no. 39/2021-central tax dated December 21, 2021. “Section 75 General provisions relating to determination of tax. (12) Notwithstanding […]
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 weak, the clever take away from the strong, and the government take away from everybody.” […]
ASSESSMENT UNDER GST
By Mr. Ashish Miglani INTRODUCTION In this article we will study about different types of Assessments under GST which can help each and every Professional as well as Taxpayer to be aware of how he can protect himself against the harassment from the department. In this we have also stated all the assessments in detail […]
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) which is payable under the law or has been granted the refund erroneously or has taken or utilised the Input Tax Credit (ITC) wrongly, then in such cases, a proper officer can issue a show […]