Depreciation Rates for FY 2023-24 #incometax

Depreciation Rates for FY 2023-24 #incometax

GST_CBIC-सीमा शुल्क में एडवांस रूलिंग या अग्रिम निर्णय

ICAI released the GST Act(s) and Rule(s) Bare Law updated upto the Finance Act, 2023

 

The Institute of Chartered Accountants of India (“ICAI”) has released the “GST Act(s) and Rule(s) – Bare Law” with the amendments made till March 31, 2023 including the amendments made vide the Finance Act, 2023. The publication consists of the Central Goods & Services Tax Act, 2017, the Integrated Goods & Services Tax Act, 2017, the Union Territory Goods & Services Tax Act, 2017, the GST (Compensation to States) Act, 2017, the Constitution (101st Amendment) Act, 2016, the Central Goods & Services Tax Rules, 2017 and the Integrated Goods & Services Tax Rules, 2017.

CIRCULER- updated up to 31-03-2023 index

CIRCULER- updated up to 31-03-2023 index

Regard -CS kk agrawal

"Adjudication order passed without providing opportunity of personal hearing to assessee was not sustainable and authority was to be directed to pass fresh order after affording opportunity of personal hearing to assessee" - High Court of Allahabad Paras Industrial sales V. State of U.P. Writ Tax No. 1518 of 2022, 15-Dec-2022

इलाहाबाद के उच्च न्यायालय ने पारस इंडस्ट्रियल सेल्स बनाम यूपी राज्य, 2022 के रिट टैक्स नंबर 1518 के मामले में एक आदेश पारित किया, जिसमें कहा गया था कि एक अधिनिर्णय आदेश जो निर्धारिती को व्यक्तिगत सुनवाई का अवसर प्रदान किए बिना पारित किया गया था, वह नहीं है टिकाऊ । न्यायालय ने प्राधिकरण को निर्धारिती को व्यक्तिगत सुनवाई का अवसर प्रदान करने के बाद एक नया आदेश पारित करने का निर्देश दिया। दूसरे शब्दों में, उच्च न्यायालय ने माना कि अधिनिर्णय आदेश, जो निर्धारिती को व्यक्तिगत सुनवाई में अपना मामला पेश करने का अवसर दिए बिना जारी किया गया था, वैध या कानूनी रूप से टिकाऊ नहीं था। न्यायालय ने आगे प्राधिकरण को निर्धारिती को व्यक्तिगत सुनवाई का अवसर प्रदान करके इस कमी को दूर करने का निर्देश दिया, और फिर मामले की योग्यता के आधार पर एक नया आदेश पारित किया। यह निर्णय न्यायिक आदेश पारित करने से पहले निर्धारिती को व्यक्तिगत सुनवाई का उचित और उचित अवसर प्रदान करने के महत्व को रेखांकित करता है। यह नैसर्गिक न्याय के सिद्धांत को कायम रखता है, जो यह आदेश देता है कि किसी व्यक्ति के खिलाफ कोई भी प्रतिकूल निर्णय लेने से पहले उसे सुनवाई का उचित अवसर दिया जाना चाहिए। 

 The High Court of Allahabad, in the case of Paras Industrial Sales v. State of U.P., Writ Tax No. 1518 of 2022, passed an order stating that an adjudication order that was passed without providing the opportunity of a personal hearing to the assessee was not sustainable.

 The Court directed the authority to pass a fresh order after affording the opportunity of a personal hearing to the assessee. 

 In other words, the High Court held that the adjudication order, which was issued without giving the assessee a chance to present their case in a personal hearing, was not valid or legally sustainable.

 The Court further instructed the authority to rectify this deficiency by providing the assessee with an opportunity for a personal hearing, and then pass a fresh order based on the merits of the case. 

 This decision underscores the importance of providing a fair and reasonable opportunity of personal hearing to an assessee before passing an adjudication order. It reaffirms the principle of natural justice, which mandates that an individual should be given a fair opportunity to be heard before any adverse decision is taken against them.

Construction/ Renovation of office, showroom or other Business place going on ?

Construction/ Renovation of office, showroom or other Business place going on ? 

One may consider following aspect in respect of eligibility of #GST ITC before deciding whether single turnkey contract should be given or not ? 

Reduction in cost = Increased profit.

"Where after passing order of detention under section 129 of cgst act against assessee, proper officer proceeded to issue order of confiscation of goods and conveyance in tran sit, thereby nullifying statutory right of owner of goods or non owners to get the goods released on compliance of con- ditions mentioned under section 129, the entire confisca- tion proceedings was rendered illegal." Karnataka High Court Notice of Confiscation issued after passing order of detention Under section-129

 

"Where after passing order of detention under section 129 of cgst act against assessee, proper officer proceeded to issue order of confiscation of goods and conveyance in tran sit, thereby nullifying statutory right of owner of goods or non owners to get the goods released on compliance of con- ditions mentioned under section 129, the entire confisca- tion proceedings was rendered illegal." Karnataka High Court Notice of Confiscation issued after passing order of detention Under section-129 

Rajeev Traders V. U01 

Writ Petition No. 100849 of 2022 (T-RES), 16-Aug-2022 

APPEAL UNDER GST- APPEAL TO APPELATE AUTHORITY-BY SUDHIR HALAKHANDI

APPEAL UNDER GST- APPEAL TO APPELATE AUTHORITY 

PREFACE TO THE ARTICLE 

Any taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date on which the said decision or order is communicated to such person. Now orders are coming from the GST department in large number hence the Appeal and the procedure of filing the appeal is a very important subject. Here we are studying the whole provisions of filing the appeal to appellate authority and procedure of filing of an appeal. The provisions are given in Section 107 of the CGST Act, and rules of the same are given in Rule 108 and 109 of the CGST rules 2017. The relevant Forms are APL-01, 

INTRODUCTION In the GST regime, the government has provided a robust mechanism for redressal of grievances of taxpayers through the appeal process. Under the GST law, any taxpayer who disagrees with the decision or order passed by an adjudicating authority can file an appeal to the Appellate Authority. This article provides an overview of the appeal process under the GST law, including the relevant provisions, rules, and forms.

WHO CAN FILE AN APPEAL? Any taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority can file an appeal to the Appellate Authority. The appeal should be filed within three months from the date on which the said decision or order is communicated to such person.

APPELLATE AUTHORITY The Appellate Authority is an authority appointed by the government for hearing appeals filed against the decision or order passed by the adjudicating authority. The Appellate Authority has the power to examine the legality and validity of the decision or order passed by the adjudicating authority and pass an appropriate order on the appeal filed by the taxpayer.

PROCEDURE FOR FILING AN APPEAL The procedure for filing an appeal is as follows:

1. The taxpayer or an unregistered person should file an appeal in Form APL-01, along with a certified copy of the order against which the appeal is being filed.

2. The appeal should be filed within three months from the date on which the said decision or order is communicated to such person.

3. The taxpayer or an unregistered person should submit the appeal along with the necessary documents and fees to the Appellate Authority.

4. After the appeal is filed, the Appellate Authority will issue a notice to the taxpayer or an unregistered person against whom the appeal has been filed, informing him of the date and time of the hearing.

5. The taxpayer or an unregistered person should appear before the Appellate Authority on the date and time mentioned in the notice and present his case.

6. The Appellate Authority will examine the appeal and may call for additional information or documents from the taxpayer or an unregistered person.

7. After considering all the facts and documents presented, the Appellate Authority will pass an appropriate order, either upholding or setting aside the order passed by the adjudicating authority.

FORMS USED FOR APPEAL The following forms are used for the appeal process:

1. APL-01: This form is used for filing the appeal.

2. APL-02: This form is used for filing the reply to the appeal.

3. APL-03: This form is used for filing a cross-objection.

4. APL-04: This form is used for filing an application for rectification of an order passed by the Appellate Authority.

CONCLUSION The appeal process under the GST law provides an effective mechanism for redressal of grievances of taxpayers. The taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority can file an appeal to the Appellate Authority, and the Appellate Authority has the power to examine the legality and validity of the decision or order passed by the adjudicating authority and pass an appropriate order on the appeal filed by the taxpayer. The taxpayer or an unregistered person should follow the prescribed procedure for filing an

 

"Where Show-cause notice issued to the driver was not adequate and the assesee being not Given adequate opportunity, the impugned order was therefore liable to be set aside." -Madras High Court Show-cause Notice Issued to Driver- Impugned Order was Passed on same day-Validity Ramki Cements (P) Ltd. V. STO W.P.(MD) No. 24778 of 2022 Er W.M.P (MD) No. 18861 Er18862 of 2022, 01-Nov-2022

A writ petition has been filed to quash an order demanding tax and penalty on the petitioner's consignment, and to direct the release of the goods. The court found that the petitioner was not given adequate opportunity, the impugned order was set aside, and the respondent was directed to issue a fresh notice and pass a speaking order within eight weeks.

"Withdrawal of writ petition allowed to avail efficacious remedy of appeal as available under section 107 of OGST/CGST Act, 2017 against adjudication order raising demand for delayed payment of tax." - High Court of Orissa Nath Enterprises V. Union of India W.P.(C) Nos. 7910 and 8037 of 2022, 22-Jul-2022

 The High Court of Orissa heard two writ petitions against the demand raised by the State Tax Officer, CT & GST Circle, Dhenkanal, for delayed payment of CGST & OGST for financial years 2017-18 and 2018-19. The court allowed the petitioner to leave the issue of vires of sub-sections (1) and (2) of Section 50 of the OGST/CGST Act open to be agitated in appropriate cases and allowed the withdrawal of the writ petition to avail the efficacious remedy of appeal.