Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Validity of audit report u.s 65(6) of GST Act - the impugned ...

GST

May 20, 2023

Validity of audit report u.s 65(6) of GST Act - the impugned audit report cannot be said to be after a reasonable opportunity. - The petition is allowed-in-part, quashing the impugned Audit Report - The petitioner is reserved liberty to file its response with the third respondent on or before 27.02.2023 and for the purposes of Section 65[6] of the KGST/CGST Act, the prescribed thirty days shall be computed from 27.02.2023. - HC

View Source

 


 

You may also like:

  1. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

  2. Service tax on Works Contract - Section 65(105)(zzzza) - Whether works contract service is chargeable to service tax, prior to 1.6.2007 - matter referred to 5 member bench - AT

  3. Validity of show cause notice (SCN) u/s 73 - demand based on improper Audit Report u/s 65(3) - In the present case, what is found from perusal of the show cause notice...

  4. Denial of cenvat credit of service tax paid on outward freight - restriction is related to finished goods only - ST paid on outward transportation of inputs and capital...

  5. Power to conduct service tax audit / Revenue Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Supreme Court stayed the order of High Court - SC

  6. Transitional Credit - validity of period of limitation under GST - The statute in any manner do not violate Article 14 or 19(1)(g) of the constitution

  7. Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

  8. Levy of penalty u/s 271B – Delay in getting and furnished Tax Audit report - delay in completion of statutory audit was reasonable cause for non-compliance with section...

  9. CENVAT credit - t credit cannot be availed on the capital goods received before the service became taxable under the Finance Act, 1994 - AT

  10. Failure of registration of service - Belated filing of ST-3 Returns - The short payment of Service Tax was not detected by the Revenue, therefore, the reasonable cause...

 

Quick Updates:Latest Updates