Articles

The givernment has announced the appointment of judicial and technical members to the Tribunal's Principal Bench and State Benches across the country.

Government Notifies Appointment of Key Members to GST Appellate Tribunal

These FAQs will help the auditors with Management Representation Letters (MRLs) during audits and comply with the requirements of SA 580.

ICAI Releases FAQs on Management Representation Letter

Judgement

HC rules that Customs cannot impose an additional bank guarantee for provisional release when sufficient duty has already been paid by the importer.

Gujarat HC: Customs Cannot Impose Onerous Conditions for Provisional Release

Since the notice issued under section 148 was issued during the extended period from 01.04.2021 to 30.06.2021 under TOLA, the Court quashed the same, calling it invalid.

Gujarat HC Quashes AY 2015-16 Reassessment Notice: Confirms SC's Stand that All Such Notices Post 01.04.2021 Are Invalid

The court observed that the petitioner has mistakenly declared the turnover of a sister concern in the Form GSTR-1 and such a mistake must be allowed to be corrected.

Gujarat HC: Clerical Error in GSTR-1 (Wrong Sister Concern Turnover) Can Be Rectified; Appellate Order Quashed

HC quashes reassessment notice for AY 2015-16, ruling that TOLA extensions cannot revive time-barred cases under the new Section 148A regime.

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Government Notifies Appointment of Key Members to GST Appellate Tribunal

ICAI Releases FAQs on Management Representation Letter

Gujarat HC: Customs Cannot Impose Onerous Conditions for Provisional Release

Gujarat HC Quashes AY 2015-16 Reassessment Notice: Confirms SC's Stand that All Such Notices Post 01.04.2021 Are Invalid

Gujarat HC: Clerical Error in GSTR-1 (Wrong Sister Concern Turnover) Can Be Rectified; Appellate Order Quashed

Gujarat HC Quashes Reassessment Notice for AY 2015-16: TOLA Extension Cannot Save Time-Barred 148 Notices