Monthly Archives: March 2023

Summons can not be issued by CGST officer if SGST officer already initiated proceedings on same issue : High Court

By | March 4, 2023
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Summons can not be issued by CGST officer if SGST officer already initiated proceedings on same issue : High Court HIGH COURT OF MADRAS Tvl.Al-Madhina Steel Traders v. Superintendent/Intelligence Officer (ECM) ABDUL QUDDHOSE, J. W.P. NO.3110 OF 2023 W.M.P. NO.3177 OF 2023 FEBRUARY  7, 2023 D. Vijayakumar for the Petitioner. Sai Srujan Tayi and K. Vasantha Mala for the Respondent.… Read More »

Amendments in GST after the recommendations of the 49th GST Council Meeting

By | March 4, 2023
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Amendments pursuant to the recommendations of the 49th GST Council Meeting Pursuant to the recommendations made in the 49th GST Council meeting held on 18th February 2023, CBIC has notified the following amendments, applicable with effect from 1st March, 2023: 1. Notification No. 12/2017-CT(R) dt. 28.06.2017 which exempts services under GST, has been amended to exempt any authority, board or a… Read More »

Category: GST

Section 194J Income Tax TDS on Fees for professional or technical services

By | March 4, 2023
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Section 194J Income Tax TDS on Fees for professional or technical services Section 194J Income Tax Act of India  specifies the rules related to Tax Deducted at Source (TDS) on payments made towards fees for various professional and technical services. Summary of Section 194J Income Tax TDS on Fees for professional or technical services Section… Read More »

SOP for Cancellation of GST Registration and for Repository of Non-genuine Taxpayers : Delhi Govt

By | March 4, 2023
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SOP for Cancellation of GST Registration and for Repository of Non-genuine Taxpayers : Delhi Govt GOVT OF NCT OF DELHI DEPARTMENT OF TRADE & TAXES VYAPAR BHAWAN, IP ESTATE, NEW DELHI— 110002 (POLICY BRANCH) Circular No.F.3(479)GST/Policy/2023/346 Dated: 01.03.2023 Sub: Standard operating Procedure (SOP) for Cancellation of Registration and for Repository of Non-genuine Taxpayers. Background 1.1 GST… Read More »

In GST Inspection and Search documents can be retained for 4.5 years plus 30 days : High Court

By | March 3, 2023
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In GST Inspection and Search,  documents can be retained for 4.5 years plus 30 days : High Court There is a clear distinction brought about in the CGST Act, 2017 in case of inspection, search and seizure of ‘documents or books or things’ in contrast to seizure of ‘goods’. A perusal of sub-section 67(2) of the CGST Act, 2017… Read More »

Category: GST

Refund can not be rejected if name & GSTIN of supplier not mentioned by exporter in shipping bill : High Court

By | March 3, 2023
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Refund can not be rejected if name & GSTIN of supplier not mentioned by exporter in shipping bill : High Court HIGH COURT OF GUJARAT Apex Formulations (P.) Ltd. v. Union of India A.J. DESAI AND MS. NISHA M. THAKORE, JJ. R/SPECIAL CIVIL APPLICATION NO.9860 OF 2020 FEBRUARY  22, 2023 Uchit N. Sheth for the Petitioner. Ankit Shah and Priyank P… Read More »

Category: GST

IF there is difference in income in TDS certificate and Form 26AS, then AO can not ignore figure of 26AS : High Court

By | March 3, 2023
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IF there is difference in income in TDS certificate and Form 26AS, then AO can not ignore figure of 26AS : High Court HIGH COURT OF CALCUTTA Principal Commissioner of Income-tax v. Smt. Nirmali Bhadra T.S. SIVAGNANAM AND HIRANMAY BHATTACHARYYA, JJ. ITAT/233/2022 GA/2/2022 DECEMBER  16, 2022 Tilak Mitra, Adv. for the Appellant. Himangshyu Kumar Roy, Paban Kumar Roy and Bhaskar Sengupta, Advs. for… Read More »

FourV Technologies Pvt Ltd Bad Experience – Check Review

By | March 2, 2023
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FourV Technologies Pvt Ltd – Bad Experience – Check Review Person from FourV Technologies Pvt Ltd approched one of the client and said that they will give 30 lead if the person pays Rs 30000/- Email with bank account details was sent to client by person from FourV Technologies Pvt Ltd  from domain ending  ‘@gmail.com … Read More »

Section 148A Income Tax Act 1961 Procedure before issuance of notice under section 148.

By | March 2, 2023
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Section 148A Income Tax Act Procedure before issuance of notice under section 148. Section 148A Income Tax Act of India is for conducting Inquiry, providing opportunity before issue of notice u/s 148 CA satbir Singh (Contact us Taxheal@gmail.com ) For Section 148A of the Income-tax Act, the following sections shall be substituted with effect from… Read More »

Section 148 Income Tax Act Notice if Income escaped assessment.

By | March 2, 2023
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Section 148 Income Tax Act  1961 of India as Amdnended by Finance Act  2022 Section 148 Income Tax Act is for Issue of notice where income has escaped assessment. CA satbir Singh (Contact us Taxheal@gmail.com ) Summary of Section 148 Income Tax Act Section 148 Income tax is used for issue of notice where income… Read More »