View Full Profile
Explore key 2024 Allahabad High Court rulings clarifying that penalties under Section 129 of the CGST Act cannot be imposed for minor clerical or technical errors in e-way bills without intent to evade tax. Learn how courts uphold bona fide mistakes as non-penalizable under GST.
Explore key court rulings on GST departmental audits under Section 65 of the CGST Act, 2017. Learn how Indian courts safeguard taxpayer rights, enforce timelines, and uphold principles of natural justice against arbitrary departmental actions
Under GST, tax demand orders cannot exceed the amount proposed in the SCN. Section 75(7) of the CGST Act and landmark High Court rulings reinforce this safeguard, protecting taxpayers from arbitrary or inflated demands.
Explore GST inspection, search, and seizure under Section 67 of the CGST Act. Learn how technology like AI, blockchain, and digital records can enhance transparency, reduce misuse and streamline enforcement.
Explore how India's Constitution safeguards the right to conduct business under Article 19(1)(g) and why arbitrary GST registration cancellations threaten livelihoods, violate due process and face strong judicial scrutiny.
This article examines key landmark judgments that collectively assert the supremacy of procedural fairness, natural justice, and constitutional safeguards in the recovery process under GST laws.
This comprehensive article will delve into the specifics of the Aadhaar OTP mandate, explain the rationale behind its introduction, discuss key deadlines, and provide a step-by-step guide to help taxpayers remain compliant.
In this article, we delve into some of the landmark judgments that have not only clarified the procedural contours of GST recovery but also reinforced the principles of natural justice and taxpayer rights.
In the evolving terrain of the Goods and Services Tax (GST) regime, compliance complexities continue to challenge both taxpayers and administrators. One persist...
Here is a legal analysis of five crucial decisions delivered by the Allahabad High Court in 2024, offering clarity on when a penalty under Section 129(3) of the CGST Act can be imposed-and more importantly, when it cannot.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Vardhaman Group of India
Pimpri Chinchwad
CA Inter
View Details
CAclubindia
