Where your ITC is denied because your Supplier has filed his return late (Sec. 16(4) on Supplier

'If by any foul means the Government is formed, it cannot be said to be a dem- ocratically elected Government.'

Justice. K.G. Balakrishnan, in Rameshwar Prasad (6) v. Union of India, (2006) 2 SCC 1, 211

Do I fit on all these three criteria:
1) Competent
2) Sensitive
3) Deserving

for Northern Indian Regional Council #NIRC

As many might know, I'm contesting for RCM - NIRC?

I feel, I'm deserving one as I have always held flag of Professionals high and supported everyone.

✨The Delhi High Court mandates a refund of ₹35 lakh to a GST petitioner, highlighting the importance of voluntary compliance and due process.

Title: Tvl. Murugesan kesavan V. State Tax Officer
Court: Madras High court
Date:- 01 March, 2024
Citation no :W.P. NOS.5059, 5062, 5068 & 5073 OF 2024 &OTH.

#Madrashighcourt #Caswlaw

'FOR THE PURPOSES OF BUSINESS'

GST Department, especially Audit Teams, denies ITC Credit on few expenses treating them not needed for business whereas the Assesee is of the view that these are for the purposes of business.

Let's examine this in the light of few judgments.

Jharkhand High Court held that interest cannot be levied without adjudication under sections 73/74 for late filing of GSTR-3B Returns.

Facts of the Case:
The Petitioner, East India Udyog Ltd., engaged in manufacturing, faced demands for interest on delayed GST return filings

📢High Court offers a lifeline for GST compliance: Restoration of GST numbers contingent on settling dues emphasizes tax adherence and procedural flexibility.

This is my first review of judgment from HIGH COURT OF JAMMU & KASHMIR AND LADAKH

Latin Words and Phrases & its meaning

'just in re/rem' : A complete and full right against all the world

📢 Big News for Tobacco Industry! 🚬

The government has e𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝘁𝗵𝗲 𝗱𝗲𝗮𝗱𝗹𝗶𝗻𝗲 for the special procedure for registration and monthly return filing for manufacturers of pan masala, gutkha, and similar tobacco products till 𝗠𝗮𝘆 𝟭𝟱 🗓️

Do you feel we lost our respect in the last 15-20 years?

And if Yes, then why?

What actions are needed to bring the charm back to this Profession?

Respect is always EARNED, never Demanded..!!

There are many cases where you want to contest the case on basis of issues related to SCN. Sharing with you PPT of all landmark cases.

Steps to download:
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📢 Calcutta High Court clarifies GST pre-deposit requirements: The interpretation of the GST Department was that 20% of the Interest amount has to be deposited for Tribunal Appeal. GST Law is clear that 20% of disputed tax has to be deposited.