Articles by CA Harshit Goyal

Appeal Time Gone? Madras HC Allows GST Appeal Despite Delay!

CA Harshit Goyal 23 July 2025 at 08:42

Madras High Court allows delayed GST appeal in Rohini Hotels v. Asst. Commissioner due to mismatch in assessment and summary orders, reinforcing natural justice and departmental accountability.

Madras High Court Sets Aside GST Assessment Order Over Improper Service of SCN

CA Harshit Goyal 21 July 2025 at 08:38

The Madras High Court has ruled that merely uploading a show cause notice (SCN) on the GST portal without serving it through other prescribed modes is insufficient. The court set aside the assessment order due to lack of proper service.

GST Council's Recent Moves: What Businesses and Consumers Need to Know

CA Harshit Goyal 10 September 2024 at 08:35

Big Updates from the 54th GST Council Meeting: Key Changes You Need to Know!

Second Special All-India Drive Against Fake GST Registrations: Key Guidelines and Action Plan

CA Harshit Goyal 13 August 2024 at 08:45

On August 12, 2024, the Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 02/2024-GST. This document outlines the guidelines for a second special All-India drive against fake GST registrations.

Recommendations of 53rd GST Council Meeting

CA Harshit Goyal 22 June 2024 at 21:02

The 53rd meeting of the GST Council, chaired by Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman, took place in New Delhi with significant participation from various state and union territory representatives.

Streamlining GST Registration: Latest Guidelines By CBIC

CA Harshit Goyal 15 June 2023 at 08:59

GST Department has released crucial guidelines aimed at enhancing the verification process for tax officer registration applications. et's delve into the details of these guidelines and understand their significance.

Unveiling Power of Section 71: Accessing Business Premises under GST Act

CA Harshit Goyal 05 June 2023 at 08:57

Under Section 71 of the GST Act, any officer authorized by a proper officer, not below the rank of Joint Commissioner, has the authority to access the premises of a registered person's business

Important Instruction on SOP for Scrutiny of GST Returns for FY 2019-20

CA Harshit Goyal 27 May 2023 at 09:02

The Goods and Services Tax (GST) Department has introduced Instruction No. 02/2023-GST, presenting an updated Standard Operating Procedure (SOP) for the scrutiny of GST returns.

Section 60 Provisional Assessment under GST: A Comprehensive Guide

CA Harshit Goyal 26 May 2023 at 08:59

In this article, we will delve into the details of Section 60 and explore the procedures involved in the provisional assessment process.

Demystifying GST Audits: A Comprehensive Guide to Section 65 & Rule 101 - Essential Insights for Businesses

CA Harshit Goyal 24 May 2023 at 14:09

In this article, we will delve into the intricacies of these provisions, shedding light on the audit process from both the taxpayer's and the tax authorities' perspectives.