CAclubindia Articles

Short SCN Response Time Leads to Quashing of GST Demand Order Under Section 75(4)

Vivek Jalan 19 November 2025 at 06:41

A GST demand order passed without granting a personal hearing violates Section 75(4) of the CGST Act and the principles of natural justice, as reaffirmed by the Gauhati High Court in Diganta Kumar Deka v. State of Assam. The court set aside the DRC-07 order and allowed de-novo proceedings with adjusted limitation.

The Interplay of Rights and Liabilities in a Registered Partnership Firm

Kapil kumar 19 November 2025 at 06:41

Understand the key rights and duties of partners in a Registered Partnership Firm under the Indian Partnership Act, 1932, and why a clear Partnership Deed is essential.

What type of Financial Information is asked from Election Candidates?

CA Umesh Sharma 18 November 2025 at 06:40

Learn what financial details Indian election candidates must disclose, from assets and liabilities to income sources and why these filings matter for voter transparency.

Taxing Together: How Joint ITRs Could Empower Middle Class

Chaitra Seetharam 17 November 2025 at 11:41

Learn about ICAI’s proposal for optional joint taxes for married couples, featuring doubled exemption limits and broader slabs.

How to Cancel GST Registration Online: Complete Step-by-Step Process

Kapil kumar 17 November 2025 at 06:35

If your business is closing, merging, or changing how it operates, you’ll need to cancel your GST registration. Doing this online is simple and helps you

Form MGT-7 Filing: The Hidden Mistake That Can Cost You Big

CS Divesh Goyal 15 November 2025 at 06:44

Filing Form MGT-7? Learn how a simple cross-check of director appointment dates and board meeting attendance can prevent costly penalties and ensure accurate annual returns.

Earning from Facebook or Insta Reels: Tax Rules for Creators

Poojitha Raam Vinay 14 November 2025 at 17:05

Learn how income from Reels, brand collaborations, ad payouts, affiliate earnings, and freebies is taxed in India. Know ITR forms, profession code 16021, TDS rules, GST registration, and deductions for creators.

Common Mistakes to Avoid While Filing GST LUT Application

Kapil kumar 14 November 2025 at 06:38

Learn how to file a GST Letter of Undertaking (LUT) correctly and avoid common mistakes that delay exports or cause compliance issues. Understand LUT meaning, eligibility, renewal rules, and expert filing support from Setindiabiz for seamless, error-free GST compliance.