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Search results for: physical verification

Madras HC's Order In the Case of M/s. K.N.Raj Constructions vs. The State Tax Officer

Madras HC Directs Forensic Verification Review as Tax Return Data Is Insufficient for GST Order

The Madras High Court recently issued a ruling directing a forensic examination of the records relevant to several writ petitions that contested GST assessment orders. Additionally, the court ordered the applicant to make a pre-deposit of ₹30 lakh, after which the attachment on the applicant’s bank account will be lifted. The K. N Raj Construction […]

Madras HC's Order In Case of S.Doctor Viswanathan Vs State of Tamil Nadu

Madras HC Cancels the Suspension of CTO as He is Not Bound to Physically Verify GST E-Way Bills

The Madras High Court has quashed the suspension order of a commercial tax officer who issued refunds to bogus exporters without verification. The bench of Justice N. Anand Venkatesh remarked that as a quasi-judicial authority if the applicant has satisfied all the needs that are furnished under the pertinent act and the circular that by […]

Madras HC's Order In Case of Kompress India Private Limited Versus Union of India

Madras HC: Authority Can’t Issue Detention Order If Valid GST E-Way Bill Exists in Physical or Electronic Form

While quashing the detention order the Madurai Bench of Madras High Court ruled that if an invoice, bill of supply, delivery challan, or bill of entry and a valid e-way bill in physical or electronic form for verification are available, then no action may be initiated. It was remarked by the bench of Justice S.Srimathy […]

Quick to Understand GEO-code Address Verification Under GST

A GST Guide to Geo-Coding Process for Address Verification

Unveiling the Basics of GEO-Coding Geocoding stands as a requisite step in the address verification process within the Goods and Services Tax (GST) framework in India. This procedure entails the transformation of physical addresses into geographic coordinates, specifically latitude and longitude. It has evolved into a crucial instrument for validating the precision of a business […]

10K GST Registrations Found Fake

GST Verification Drive: Crackdown of 10K Fraud Registrations in First Week

Nearly 10,000 bogus GST registrations have been fetched by the central and state goods and services tax officials in the initial week of the joint drive. The officials would have performed a door-to-door physical verification of addresses prior to executing any action. On May 15 the campaign against the bogus invoices and registration would get […]

CBIC New Rule for GST Registration

New GST Rule for Biometric Aadhaar Card Authentication & Physical Validation for Registration

The GST Registration for Aadhar Authentication and biometric verification rules have been changed by the Central Board of Indirect Taxes and Customs (CBIC). The Central Goods and Services Tax (Amendment) Regulations, 2023 have been announced by the Board and will take effect on December 26, 2022. Latest Update The Board has replaced the CGST Act […]

Delhi High Court's Order for Bimal Kothari

Delhi HC: Restore GST Registration in Absence of Notice Mandatory for Business Verification

The Delhi High court ruled that the GST council has yet to be able to provide the notice to the individual who should come during the physical verification of the business premises. The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that the verification report, though generated, has not been […]

Delhi High Court's Order for Curil Tradex Pvt. Ltd

HC: GST Reg Verification of Premises Without Any Notice a Violation of Natural Justice

The Delhi High Court ruled that the physical verification of the business premises of the GST registration without providing any notice would be a breach of the principle of natural justice. The division bench of Justice Rajeev Shakdher and Justice Taravitasta Ganju revealed that the proper officer has chosen the business premises of the applicant […]

Rajasthan GST Circular No. R1/2022

GST Circular No. R1/2022 for New Registration Verification

For eliminating the issues, the Rajasthan State GST department would have issued a circular for the verification of the application for the grant of the new GST registration.  In the issued circular, any business entities registered under the GST law rendered that taking a unique GSTIN number via the related tax counsel for collecting tax […]

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