An online platform for E-personal hearings. This is built for the Adjudicating Authority and is the process that is to be held after the issuance of DRC-01/02 (Show Cause Notice/Statement of Demand) to meet the principles of natural Justice.
In case of death of sole proprietor, if the business is intended to be carried on by the successor or legal heir, the successor cannot do so using the same GST registration since he will have a different PAN.
Form GSTR-2A is a form of a dynamic statement. Its input tax credit is updated on a continuous basis. On the other hand, Form GSTR-2B is a form of a static statement. It is updated on a constant basis.
Central Goods and Service Tax Act, 2017 provides power to attach property of the defaulting taxpayer to protect the interest of the revenue. However, in many cases such power is exercised by the government official in undue cases or property is kept attached for a long time causing undue hardship to the taxpayers.
The Hon’ble Madras High Court held that Section 74(5) of CGST Act does not provide for advance payment of GST when final GST liability is not determined. Hence no GST liabilities during investigation can be demanded by any GST authority.
The applicant was engaged in manufacturing activity and was selling these products through Franchisees (Carrying applicant’s brand only) and distributors/Retailers (Carrying other brands too) . For the purpose of brand promotion, the applicant was procuring promotional items such as Carrying bag (with name of Applicant printed on it), calendes, writing pads, display boards, outdoor hoardings, […]
To ensure correctness of vehicle number, the Government has linked the e-way bill system with the VAHAN portal for cross checking the vehicle Registration Number on a real time basis at the time of generating E-way bills. In other words the E-way Bill system will show error and does not generate an E-way bill if the vehicle is not registered on the VAHAN Portal.
By CA. Kapil Mittal
Last update on April 19,2021
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