High Court Decision that Provisional Bank Accounts Attachemnt in GST can not be directly challanged in Court without filing objections with GST Officer under GST Act The statutory Rule provides for a procedure, where the person whose Bank Account has been attached, can seek for lifting of such attachment. Thus, the respondent, having sought for… Read More »
If Taxpayer does not appear after a dozen summons GST Department can take coercive action against him, including his arrest : HC HIGH COURT OF JHARKHAND Directorate General of GST Intelligence v. Pankaj Agarwal CHANDRASHEKHAR, J. ORDER NO. 05 CONT. CASE (CIVIL) NOS. 665, 668 TO 671 OF 2019 JULY 9, 2021 Ratnesh Kumar, Adv. for… Read More »
GST Revenue collection for August 2021 ₹ 1,12,020 crore of gross GST revenue collected in August Posted On: 01 SEP 2021 The gross GST revenue collected in the month of August 2021 is ₹ 1,12,020 crore of which CGST is ₹ 20,522 crore, SGST is ₹ 26,605 crore, IGST is ₹ 56,247 crore (including ₹ 26,884 crore collected on import of… Read More »
HIGH COURT OF PUNJAB AND HARYANA Rakesh Arora v. State of Punjab AVNEESH JHINGAN, J. CRM-M- 1511 OF 2021 JANUARY 28, 2021 Ashok Aggarwal, Sr. Adv. and Priyadarshi Manish, Adv. for the Petitioner. Gaurav Garg Dhuriwala, Sr. Dy. Adv. General and Sourabh Goel, Sr. Panel Counsel for the Respondent. ORDER 1. The matter is taken up for hearing through video conference… Read More »
Comply GST Audit Notice ADT 1 I CA Satbir Singh
General 1. What is Audit? What documents are checked during the Audit process? Audit is verification of the original records, returns and other documents kept with the taxpayer at the business premises (including all Additional Place of business) and correlating them with the information furnished by the taxpayer on the GST Portal in his/her returns/statements… Read More »
AUTHORITY FOR ADVANCE RULINGS, TELANGANA Vajra Infracorp India (P.) Ltd., In re B. RAGHU KIRAN AND S.V. KASI VISWESHWAR RAO, MEMBER TSAAR ORDER NO.03 OF 2021 A.R.COM/30/2018 JULY 19, 2021 ORDER (Under section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance… Read More »
AUTHORITY FOR ADVANCE RULINGS, KERALA ST. Thomas Hospital, In re SIVAPRASAD S. AND SENIL A.K. RAJAN, MEMBER ADVANCE RULING NO. KER/108/2021 MAY 26, 2021 Tony M.P., CA for the Applicant. PROCCEEDINGS 1. M/s. ST. Thomas Hospital (hereinafter referred to as the applicant) is a healthcare project managed by Catholic Archdiocese of Changanassery and is a Charitable Trust registered under… Read More »
Revocation application for cancellation of registration timeline 31/08/2021 In view of the notification 34/2021 -Central dated 29th Aug 2021, where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021, the time limit for filing such application for revocation of cancellation of registration… Read More »
AUTHORITY FOR ADVANCE RULINGS, KERALA Chellanam Grama Panchayath, In re SIVAPRASAD S. AND SENIL A.K. RAJAN, MEMBER ADVANCE RULING NO. KER/100/2021 MAY 25, 2021 PROCEEDINGS 1. The applicant is a Local Self Government Institution and is engaged among other activities in leasing of wet land for fish farming. The applicant has allotted some wet land, i.e., water channel (paruthithodu chaal… Read More »