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Search results for: physical verification

Validation of GST E-way Bill with Goods' Inspection

GST E-Way Bill Verification & Transport Goods’ Examination

The major usage of the e-way bill is to ensure the smoother goods movement at the check post. When goods are ready to move from one place to another then the transporter needs to verify that the mentioned things are in place: E-way Bill/number Invoice Copy This article elaborates on the investigation of various processes […]

AY 2020-21 Pending ITRs Verification Relaxation by CBDT

CBDT Grants Relief of Pending ITRs Verification E-filed for FY 2019-20

The Central Board of Direct Taxes (CBDT) has announced the one-time relaxation for verification for all ITR e-filed for the Assessment Year 2020-21 due towards verification and processing. For ITR that is furnished via electronic way excluding any digital signature the assessee is needed to validate it through any one of the modes under the […]

CBIC Clarification Over Physical GST Invoice

No Need of Physical GST Invoice As Per Rules 138A (1) & (2)

The Central Board of Indirect Taxes and Customs ( CBIC) notified that the physical account does not need to take forward when an e-invoice has been furnished. The board has collected descriptions of the concern that carrying a physical copy of the bills is mandatory, meanwhile movements of goods in cases where suppliers have cleared […]

Govt Detects GST Evasion Involving Forged PAN and Aadhaar

GST: Centre Detects 489 Fake PAN-Linked Registrations, Uncovers ₹3,000 Crore Tax Evasion

The government has notified that there are 489 fraudulent Goods and Services Tax (GST) registrations associated with bogus PAN and Aadhaar details as of October this year. This problem has led to tax evasion of INR 3,000 crore, as revealed to Parliament on 15th December, 2025, Monday. For fiscal year 2024-25, there were 3,977 fake […]

Tripura HC's Order in The Case of M/S R. G. Group vs. Union of India

Tripura HC: GST Officials Must Pass Reasoned Order Even If Penalty Is Paid Under Duress

The Tripura High Court has recently clarified that a penalty paid under economic pressure cannot be considered a voluntary admission of liability. The Court further emphasised that tax authorities are still required to issue a final, well-reasoned order in accordance with the Tripura State GST Act, 2017. A recent ruling has emerged from the case […]

SC's Order in the Case of Rudra Vikram Singh vs. Union Of India

SC Rejects PIL Demanding Tighter GST Registration Norms to Prevent Identity Fraud

The Supreme Court of India has rejected a public interest petition that called for stricter checks in the Goods and Services Tax (GST) registration process. This petition, brought by lawyer Rudra Vikram Singh, aimed to prevent the misuse of stolen Aadhaar and PAN details, which people were using to create fake companies. The bench, including Chief Justice of India […]

MCA’s Order for M/s Nandaka Information Services Private Limited

MCA Slaps Penalty on Company for Breach of Section 12 of the Companies Act

The Ministry of Corporate Affairs (MCA) has imposed fines on Nandaka Information Services Private Limited and its leaders because they did not keep a registered office as required by law. This is in line with Section 12 of the Companies Act, 2013, which states that companies must have an official office address. The Registrar of Companies […]

Patna HC's Order In The Case of M/s Sri Sai Food Grain and Iron Stores V/S The State of Bihar and Ors.

Patna HC Quashes GST Demand, Citing Non-Compliance with BGST Act and CrPC Inspection Rules

The Patna High Court recently granted relief by overturning a GST demand totalling ₹88,64,550.50. The high court highlighted that an inspection conducted under the Bihar Goods and Services Tax and Central Goods and Services Tax frameworks is legally invalid unless it adheres to the procedural requirements established in Section 67 of the BGST/CGST Act, 2017, […]

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