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GST Portal recently implemented a feature known as Automated Drop Proceedings of GSTINs suspended due to non-filing of returns.

GSTN issued Advisory on Initiating Drop Proceeding by taxpayers

Judgement

Books of account of Assessee can be rejected on account of higher consumption of electricity: HC

VAT Dept rightly imposed tax liability on difference in the stock not recorded in books found during survey: HC

GSTN has issued various new functions are occasionally implemented on the GST Portal for GST Stakeholders

10 New Functionalities made available on GST Portal

Merely statement of a truck driver cannot be the basis for initiating the penalty proceedings: HC

Articles

The Sustainability Reporting Standards Board of ICAI issues Standard on Sustainability Assurance Engagements (SSAE) 3000, “Assurance Engagements on Sustainability Information”.

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GSTN issued Advisory on Initiating Drop Proceeding by taxpayers

Books of account of Assessee can be rejected on account of higher consumption of electricity: HC

VAT Dept rightly imposed tax liability on difference in the stock not recorded in books found during survey: HC

10 New Functionalities made available on GST Portal

Merely statement of a truck driver cannot be the basis for initiating the penalty proceedings: HC

ICAI issues Standard on Sustainability Assurance Engagements (SSAE) 3000