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New GST Guidelines from the Ministry of Finance

FM Fresh GST Guidelines for Investigation, Arrests, and Bail

Under the Goods and Services Tax Act, 2017 (GST Act), the finance ministry has circulated the complaints specifying the conditions for the investigation, summons, arrests, and bail procedures regarding breach of GST provision. Compliances, the approval for arrest beneath GST act furnishes for the cases in which there was a clear intention for tax theft […]

MPTLBA and CTPA GST Workshop for Traders

MPTLBA & CTPA Highlight Challenges During GST Audit by Officers

A GST expert CA Sunil P Jain mentioned that the traders and the tax consultants are suffering from the issues in CGST departmental audit as towards the GST law various discrepancies are there, and in other cases, it is found even in the departments. Various meanings are assumed, and the business found it difficult to […]

Proper Officer Definition Amendment Via GST Circular No.169

CBIC GST Circular No.169 to Amend Proper Officer Means U/S 73 & 74

The Central Board of Indirect Taxes and Customs (CBIC) has given a GST circular No.169/2022 for the revision of sections 73 and 74 of the Central GST Acts. Vide GST Notification No. 02/2022-Central Tax on 11th March 2022, para 3A is been inserted in the Notification No. 2/2017-Central Tax on 19th June 2017, to empower […]

Delhi HC's Order in the Case of Amit Gupta Vs DGGI Headquarters

Amount of Bail Can Be Paid by GST ITC Cash, Debit Ledger: Delhi HC

The Delhi High Court bench of Justice Mukta Gupta rendered that the bail amount could be paid by cash ledger and debit ledger of GST Input Tax Credit (ITC). The council alleged that the applicant is one of the directors/key persons in M/s Brilliant Metals Pvt. Ltd., M/s Progressive Alloys India Pvt. Ltd. and M/s […]

GST Notification No. 2/2022 on Adjudicating Notice

CT Notification No. 2/2022 Stops GST Notice Adjudication by Officers

The taxpayers have been furnished with relief as only jurisdictional tax officers will be enabled to make the decision notices given beneath the GST system. The power to make the decision these notices would be removed from the auditing and the investigating officers beneath the GST framework. As per the notification issued by the central […]

Highest GST Frauds in States

Delhi Gets 1st & Gujarat No.4 Position in the List of GST Fraud Cases

Through the highest number of bogus scams and those who are involved in the illegal claiming of ITC Gujarat reports the fourth-highest number of goods and services tax concerned frauds. As per the information tabled in the parliament through the central ministry of finance, the state has reported 2848 cases of GST concerning frauds from […]

CBIC Fresh Instructions During Search Operation

GST: CBIC New Instructions Via Search Operation to Extend Rules & Procedures

The Central Board of Indirect Taxes and Customs (CBIC) mentioned the rules with respect to the process which is to happen through the Search Operation. The CBIC noticed that the proper process has not been undertaken in the search proceedings along the Panchnamas statements has not been listed according to the extant rules and instructions. […]

Gujarat High Court

GJ HC Pulls up Dept for Their Coercive & Pressurize Method of GST Collection

Learning that “the facts of the case are very gross and shocking”, the Gujarat High Court said on Friday (05th February) uprooted the GST officials for allegedly “coercing and pressurizing” an individual to shift an amount of Rs.9 Crore to the account of the field. The two Judges Justice J. B. Pardiwala and Justice Ilesh […]

Fake GST ITC Probe

Fake GST ITC Fraud: I-T Starts Searches at Zee & L&T Offices

A survey is initiated at the offices of Zee Entertainment Enterprises Ltd and Larsen & Toubro (L&T) Ltd. which comes under the tax examination with respect to the 2 organizations by the Directorate General of GST Intelligence (DGGI). A fake input tax credit is found to be filed by the two firms named zee and […]

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