Subject : Advisory on filing of Amnesty applications under Section 128A of the CGST Act Jun 11th, 2025 1. As on 08.06.2025, a total of 3,02,658 waiver applications have been filed through SPL-01/02. However, it has come to notice that certain taxpayers are facing difficulties in filing amnesty applications under Section 128A on the GST portal. In view… Read More »
Subject: Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases Jun 12th, 2025 1. While filing amnesty applications in Form SPL-01 or SPL-02 under Section 128A of the CGST Act, 2017, some taxpayers are facing technical issues related to auto population of payment details in Table 4 of the forms. 2.… Read More »
FD को ITR में कहाँ पर दिखाना है ? AY 2025 26 INCOME TAX RETURN FILING
ITR PROCESSING STATUS AND INCOME TAX REFUND AY 2025-26 ! REFUND कब मलेगा !
System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers Jun 10th, 2025 1.In the month of May 2025, a system-level validation was deployed on the GST Portal to ensure adherence to the provisions outlined in Para 6 of Circular No. 125/44/2019-GST dated 18.11.2019. As per the said circular: “Any refund claim… Read More »
GST Demand Quashed: Extension of Limitation Period Under Section 168A Without GST Council Recommendation is Ultra Vires Issue: Whether Notification No. 56/2023-Central Tax, dated December 28, 2023, which extended the time limit for issuing orders under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is legally valid if it was… Read More »
Pre-Arrest Bail Denied: Prima Facie Complicity in False Invoicing and Custodial Investigation Necessary Issue: Whether pre-arrest bail should be granted to a petitioner accused of trading on the basis of false invoices without actually supplying goods, where prima facie complicity is apparent, and custodial investigation is deemed necessary to unearth the truth. Facts: The instant… Read More »
Vehicle Detention Under Section 129 Invalid: No Movement of Goods, Only E-Way Bill Found Without Corresponding Supply Issue: Whether a vehicle can be detained and penalized under Section 129 of the Central Goods and Services Tax Act, 2017 (CGST Act), solely on the ground that its driver was in possession of an e-way bill without… Read More »
Demand Order Exceeding SCN Amount Quashed: Violation of Section 75(7) and Lack of Proper Hearing Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if the demand raised in the order (tax, interest, and penalty) significantly exceeds the amount specified in the… Read More »
Demand Order Quashed: Summary SCN Not a Substitute for Proper Show Cause Notice Under Section 73(1) Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if it is based solely on a “summary of show cause notice” (Form GST DRC-01) and passed… Read More »