Show Cause Notice (SCN) Under GST : An Overview

Seizure of cash during GST search operations is illegal and arbitrary, unless it directly relates to unaccounted goods’ sale proceeds.

Whether cash can be seized during search in CGST Act, 2017?

Time Limit to avail GST Credit u/s 16(4) of the CGST Act Challenged in SC : Notice Issued to the Revenue Department

CBIC attempts to put a curb on unnecessary litigations

Income from sale outside India not taxable

Madras HC Directs Unblocking of ITC under Rule 86A for Lack of Written Reasons

When Purchases Have Been Sold and Sales Have Been Accepted, Whether the Corresponding/Same Purchases Can be Added to Income?

Whether order u/s 148A(d) can travel beyond the grounds noted in Notice u/s 148A(b) of the Income-tax Act,1961 ?

Whether revisionary power can be exercised in case the assessment proceeding was undertaken only for the purpose of limited scrutiny?

GST ON GOLD

Receipt from sale of software as an end user is not taxable as Royalty: ITAT

Whether Rule of 15 days / 45 days payment under Section 43B(h) is extended by one year?

No interest or penalty is leviable on wrong availment of ITC which was never utilised

Caution against fraudsters sending fake and fraudulent Summons for GST violations

Time of Supply under GST

If the case is selected for “limited scrutiny” no further enquiry can be made by the Commissioner in the revisional proceedings U/s 263 that is no way directly or indirectly connected with any of the aforesaid “limited scrutiny”: ITAT Surat

Section 148 notice was void ab initio if no prima facie satisfaction recorded