Tag: Sec. 73
GST Council gives extra time to tax officials for recovery of dues
The Goods and Services Tax (GST) Council has extended the deadline for tax officials to demand and recover tax dues from businesses for the financial years 2018-19 (FY19) and 2019-20 (FY20). This move will allow additional time to central and…
Notification no. 56/2023-Central Tax dated 28.12.2023
Notification no. 56/2023-Central Tax dated 28.12.2023 extends the time limit as specified u/s 73(1) of CGST Act, 2017 for issuance of ORDER u/s 73(9) of the said Act, for recovery of tax not paid or short paid or of input…
Gujarat High Court to examine the validity of Notification extending period for proceedings initiated by the Revenue Department
The Hon’ble Gujarat High Court heard the case of SRSS Agro Pvt. Ltd. v. Union of India [R/Special Civil Application No. 19720 of 2023] on November 10, 2023. M/s. SRSS Agro Pvt. Ltd. (“the Petitioner”) filed a writ petition contending…
Amnesty scheme for GST appeal filing: Notification No. 53/2023-CT dated 02.11.23
Analysis of Notification number 53/2023– Central Tax dt 2nd November 2023 for Amnesty for Appeal filing under GST. Notification 53/2023–Central Tax, issued by the Central Board of Indirect Taxes and Customs, introduces an amnesty scheme for appeal filing, providing relief…