Appeal under any law is an application to a higher authority for a reversal of the decision of a lower authority. Appeals arise when there are any legal disputes. Here, we are discussing appeals under GST law.
Since the inception of GST Era, we have been witnessing the confusion in the trade regarding applicability of cross charge and Input Service Distribution (hereinafter referred as "ISD") for the common input services received by taxpayer which will be used by receiving unit as well as distinct person registered under section 25 of the CGST Act, 2017.
The Insolvency and Bankruptcy Code of India, enacted in 2016, revolutionized the country's insolvency landscape by providing a consolidated framework for resolving corporate insolvency cases swiftly and efficiently.
GST is a value added tax for the provision of goods and services at every stage of supply chain's distribution and production.
Filing a GST appeal before Appellate Authorities is a crucial step for taxpayers seeking resolution on disputed tax matters.
In this backdrop we are discussing, E-Way bill detention cases which are being handled by Industry as well as by consultants on a regular basis.
In a recent judgment by the Kerala High Court in the case of Kochi Medicals v. State Tax Officer, the court addressed the issue of mismatch between GST returns filed by a petitioner and the corresponding input tax credit available, highlighting the complexities faced by taxpayers during the initial stages of GST implementation.
When GST was introduced in the Country, the Government ensures either a reduction in GST rates and/ or allowed GST credit, which was not available in the pre-GST regime on various Goods or Services and wanted corresponding benefits as allowed to the Companies by forgone revenues on above account should be passed to the consumers.
SCNs for FY 17-18 and 18-19 are still not time-barred. All SCNs can be issued u/s 74
Section 75 of The CGST Act 2017 is a Code in Itself for invocation of Natural Justice in GST Cases
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