Pre-SCN Consultation not a joke! 3 SCNs quashed by the Hon’ble Delhi High Court on the ground that no Pre-SCN consultation was done.

In the recent of the cases, the Division Bench Hon’ble Delhi High Court has quashed back-to-back 3 Show Cause Notices issued against 3 petitioners on the ground that no Pre-SCN consultation was done, which is a mandatory criterion, as laid down by CBEC in its Master Circular No. 1053/2/2017-CX dated 10.03.2017. The Respondents while issuing …

Delhi High Court reiterates principle of pronouncement of Judgment within 2 months from the date of final hearing

Delhi High Court in a recent judgment has issued a direction to the National Consumer Dispute Redressal Commission (hereinafter referred to as “NCDRC”) inter-alia that whenever judgments are reserved, they ought to be pronounced in accordance with the timelines prescribed with the timelines prescribed in the case of Anil Rai v. State of Bihar, …

Finance Bill 2021: Overview of proposals on CGST Act, Customs Act and CST Act

Hon’ble F.M. Mrs. Nirmala Sitharaman unveiled the budget 2021-22 and also issued Finance Bill covering various tax proposals.  Overall, our view is that it is a balanced and a progressive budget presented by the government which will go a long way in the overall development especially the physical and the health infrastructure of our country. …

Recording of reason that facts cannot be verified at appellate level is wholly arbitrary

Citation: M/s Ansari Construction v. Additional Commissioner, CGST, Writ Tax No. 626 of 2020, Allahabad HC In a recent case that came up before Hon’ble Allahabad High Court, the Petitioner proprietorship firm’s certificate of registration had been cancelled by an ex-parte order on the ground that returns for six consecutive months were not filed. The …

E-Invoicing under GST: A critical analysis by Adv. Puneet Agrawal & C.A Shuchi Agrawal

As you all are well aware that a new system of invoicing has been notified in the GST law which is known as “e-invoicing”. The said new system of invoicing would hugely impact compliance mechanism of the assesses registered in the GST law. The said system is being implemented in the phased manner. Since, the …