What is GST Appeal? The requirement of appeal under GST comes from disagreement in demand order passed by the adjudicating authority of the department. The first level of appeal against the order of adjudicating authority can be filed by aggrieved person, under Section 107 of the CGST Act, 2017 which is referred to as appeals […]
CA Members in practice and corporate lawyers are more aware of day to day problems faced by businessmen and are required to solve them. Traditional CA practice was basically Direct tax/audit based consultancy and members were dealing with VAT/service tax primarily as an add on service. Excise laws where more interpretations/classification issues arose were pure […]
The Hon’ble High Court of Himachal Pradesh in case of Radha Krishan Industries Vs State Of H.P. And Others (Himachal Pradesh High Court) held that “when a statutory form is created by law for redressal of grievance, a writ petition should not be entertained ignoring the statutory dispensation.” Although this principal holds good in most […]
Court : Gujarat High Court Brief : High Court held that by prescribing the formula in Sub-rule 5 of Rule 89 of the CGGST Rules,2017 to exclude refund of tax paid on ‘input service’ as part of the refund of unutilised input tax credit is contrary to the provisions of Sub-section 3 of Section 54 […]
As per section 103 of the CGST Act, 2017, The orders of AAR (Authority of Advance Ruling) and AAAR (Appellate Authority of Advance Ruling) are binding on the applicant, unless there is a change in the law, facts or circumstances based on which original advance ruling has been pronounced. Further as per section 100 of […]
After a few contradictory judgments CBIC Clarifies that Salaries paid to company directors not to attract GST. In the Case of M/s Alcon Consulting Engineers (India) Pvt. Ltd. (Karnataka AAR) dt. 15-2-2019, it was held that the services provided by the Directors to the Company are not covered under clause (1) of the Schedule III […]
CA Shruti Singhal, an alumna of Prestigious Jesus and Mary College, DU has done her articleship from Grant Thornton LLP. She has post qualification experience of more than 10 years and has guided a number of tax consultants and individuals to get their GST Queries resolved.
Contact Us Now