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Search results for: GST Act

Analysis of Clause 44 of 3CD Form

Analysis of Tax Audit Clause 44 of 3CD Form for Reporting

In the current times, Clause 44 of 3CD become the ‘Buzz word’ for every professional. People are giving their views recognizing the aspect of reconciliation with indirect tax records. Form 3CD of Tax Audit Report (TAR) was revised in July 2018 via Notification No. 33/2018 on 20.07.2018 to include Clause 44 on reporting of GST […]

Kolkata ITAT's Order for Dilip B Desai

ITAT Allows TDS Credit to Assessee Blocked by AO Due to PAN Mistake

The income tax appellate tribunal (ITAT), Pune bench was accepted late of 931 days in furnishing the taxpayer finding out that the delay was because the tax practitioners were busy with the GST compliance. Mr Vasathan Mukundan furnished a petition before CIT(A) with a delay of 931 days. The taxpayer would be subjected to performing […]

Gujarat HC's Order in the Case of Valerius Industries Vs. Union of India

Gujarat HC: Not to Hurdle Compliance Movements via Provisional Attachment

The Gujarat High Court bench of Justice J.B. Pardiwala and Justice Nisha M. Thakore has ruled that the provisional attachment must not lay the burden on the normal business activities of the taxable person. The petitioner is involved in the business of manufacturing and selling ingots and has a factory located near Rajkot Gujrat state. […]

Discussion on Anti-profiteering Provisions at Delhi HC

51 Cos Challenge Profiteering Amount Interest Penalty at HC

The Delhi high court recently received petitioners arguing the issue of imposing interest on the companies having delayed payments on the amount accumulated through profiteering as per the national anti-profiteering authority (NAA) directed by the goods and services tax (GST). However, it is to be noted that the provisions are there in the Central GST […]

Gujarat HC's Order for DGGI officers Related to ITC Fraud

Gujarat HC: DGGI Officials Authorized to Issue Writ for Wrongful ITC Claim

Many people may not know that there is a constitutional office of the ‘Directorate General of the Goods and Services Tax Intelligence’. The Gujarat High court has in a recent decree held that DGGI officers are completely empowered to issue the summons to the taxpayers as per the Central Goods and Services Tax Act, 2017 […]

Eligibility of Transitional Credit Not Under Advance Ruling

TN AAAR: Transitional Credit Eligibility Out of Advance Ruling Ambit

The Tamil Nadu Appellate Authority of Advance Ruling (AAAR) held that the problem of eligibility of Transitional Credit is not within the purview of the Advance Ruling. The petitioner Shapoorji Pallonji and Company Private Limited seeks the advance ruling upon the problem that the Transitional Provision under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST […]

Companies vs NAA in Delhi High Court

Companies to Delhi HC: NAA Not Following Appropriate Process

The firms said to the Delhi high court that the National Anti-profiteering Authority (NAA) was not following the left process of law and was not starting the left procedure inside law with respect to them when there was no cut in the goods and services tax (GST) rates or any rise in the ITC. The […]

Delhi HC Empowered Officers to Conduct Tax Audit

Delhi HC Intervenes Dispute Having Officers from Service Tax Audit

Under Section 174(2)(e) of the CGST Act, 2017 Delhi high court ruled to overpower the authorities to institute any investigation verification, assessment proceedings, adjudication, inquiry, etc. beneath Rule 5A of the Service Tax Rules. The applicant is the owner of Vianaar Homes Pvt. Ltd. is a company involved in the construction of residential complexes so […]

GST Commissioner Rights to Arrest Prior Finishing the Assessment

GUJ HC: Commissioner Authorized to Give Rights Arrest Before Finishing the Assessment

The Gujarat high court ruled that the commissioner has given the right to arrest before finishing the assessment. The applicant is the owner of M/s Heugo Metal who handles the trade and supply for the stainless steel as well as scrap and was utilizing the godown space. The applicant was not able to stay with […]

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