Articles by CA Harshit Goyal

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

Posted by CA Harshit Goyal 23 July 2025 148 Views

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

Posted by CA Harshit Goyal 21 July 2025 401 Views

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

Posted by CA Harshit Goyal 10 September 2024 243 Views

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

Posted by CA Harshit Goyal 13 August 2024 1194 Views

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

Posted by CA Harshit Goyal 22 June 2024 1261 Views

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

Posted by CA Harshit Goyal 15 June 2023 5691 Views

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

Posted by CA Harshit Goyal 05 June 2023 17468 Views

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

Posted by CA Harshit Goyal 27 May 2023 7307 Views

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

Posted by CA Harshit Goyal 26 May 2023 6735 Views

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

Posted by CA Harshit Goyal 24 May 2023 5904 Views

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.