Blogs

1. Removal of Difficulties Order No. 09/2019-CT dated 3^rd December 2019  

a. The government has issued Removal of Difficulties Order No. 09/2019-CT dt. 3^rd December 2019 to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal.

 b. The time limit for filing of appeal against the order of the first appellate authority was three months from the date of...

India moved into the new regime of the GST taxation, which left the taxpayers with the stock on which the existing tax was paid (central excise and VAT) and also with the balance of the tax credit of the existing law and may other challenges considering this Chapter XX of the Central Goods and Service Tax Act, 2017 has transitional provisions from section 139 to 142.

In order to eliminate double taxation at the time of transition into GST, all taxpayers were given a facility to carry...

Summary of CBIC instruction dated 20^th November 2019:

1. Single judge of Kerala High Court in his order dated 02.08.2017 had directed GST Council to consider and pass order on the representation submitted by petitioners after hearing the parties within the specified time.
2. The said Order was appealed to divisional bench and the divisional bench set aside the above order on 11.04.2019 stating that as per the Constitution of India there is no mechanism provided for the GST Council to...

1. Extension of time limit to furnish various returns by registered persons having principal place of business in J&K:

Litigation is all about the convincing the authorities about the compliance of law on facts of each case. This begins with clear understanding of the facts and clear understanding of the relevant provisions of the applicable laws. Normally, the most litigation is on account of possible different interpretations of the law. In other words, the ambiguities in the provisions of law results into litigation. In some cases, the discretionary powers given in the law to the revenue authorities also...