Taxmann S Gst Issues Decoding Gst Issues Litigation Trends Authoritative Guide Focusing On Constitutional Challenges Key Disputes Enforcement Strategies Technology Driven Compliance
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Taxmann S Gst Issues Decoding Gst Issues Litigation Trends Authoritative Guide Focusing On Constitutional Challenges Key Disputes Enforcement Strategies Technology Driven Compliance
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Author : Shankey Agrawal
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-10-03
Taxmann S Gst Issues Decoding Gst Issues Litigation Trends Authoritative Guide Focusing On Constitutional Challenges Key Disputes Enforcement Strategies Technology Driven Compliance written by Shankey Agrawal and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-10-03 with Law categories.
This book is an authoritative guide to understanding the complex legal landscape of India's Goods and Services Tax (GST). It provides an in-depth examination of the most contentious areas of GST law that have sparked disputes between taxpayers and government authorities. It analyses the critical aspects, such as constitutional challenges, procedural complexities, and evolving legal controversies, which shape the GST litigation framework. The book is structured into four comprehensive sections: • Constitutional Foundation of GST • Key Transactional Disputes • Core GST Concepts • Robust Enforcement and Recovery Mechanisms Each section is supported by a detailed analysis of landmark judgments, statutory provisions, and practical insights into the law's application. It also addresses how technology-driven compliance systems like the GST Network (GSTN) have introduced new challenges. This book is helpful for GST practitioners, including Chartered Accountants, lawyers, students, and department officers. It analyses legal issues, enforcement actions, and the remedies available. The Present Publication is the 2nd Edition, amended by the Finance (No. 2) Act 2024. It covers the recommendations of the 54th GST Council Meeting held on 9th September 2024, and it is authored by Shankey Agrawal, with the following noteworthy features: • [Comprehensive Overview of GST Litigation] This book thoroughly examines GST law, focusing on areas that have sparked disputes between taxpayers and authorities. It covers both current legal controversies and anticipates future issues, providing a thorough understanding of the evolving GST litigation landscape in India • [Constitutional and Legal Framework] The book analyses the constitutional background that shaped GST, providing a detailed analysis of contentious legal provisions. It discusses key transactions that have led to disputes, covering areas like classification, valuation, and input tax credit eligibility • [Landmark Judgments and Advance Rulings] A significant feature of this book is its detailed analysis of landmark court judgments that influenced GST law. It also covers the role of Advance Rulings, explaining how they have clarified, and sometimes complicated, the interpretation of GST provisions. Key cases such as Mohit Minerals and Calcutta Club are discussed to provide readers with a legal perspective on the disputes • [Enforcement and Recovery Provisions] The book discusses the aggressive enforcement mechanisms under GST, including anti-evasion measures, search and seizure, provisional attachment, and arrest powers. It also explains the remedies available to taxpayers, such as bail proceedings and judicial intervention, making it a practical guide for those dealing with enforcement challenges • [Technology and GST Compliance] A unique feature is its examination of the role of technology in GST compliance, particularly the challenges posed by the GST Network (GSTN). The book discusses how technology-driven compliance has revolutionised tax administration but also led to technical glitches that have become a source of litigation • [Core GST Concepts and Practical Guidance] The book explains fundamental GST concepts like input tax credit, place of supply, and composite vs. mixed supplies. It offers practical guidance on procedural aspects such as registration, return filing, audits, and appeals The structure of the book is as follows: • Background and Overview of GST Litigation o Introduction to GST Litigation – Provides a historical and constitutional background of GST, setting the stage for understanding the nature of disputes that have emerged o Administrative Supervision – Discusses the authorities responsible for overseeing GST litigation and how the litigation process has evolved since GST's introduction o Trends of GST Litigation – A detailed examination of litigation trends, from early challenges to current and future legal disputes in the GST framework • Controversial Transactions and Legal Provisions o Transactions Leading to Legal Disputes – This section analyses specific types of transactions that have sparked legal controversies, such as classification of goods and services, valuation issues, and input tax credit eligibility o Landmark Judgments and Resolutions – Analysis of key court decisions that have shaped GST law, including the legal provisions that have been subject to significant litigation o Corrective Legislative Measures – Outlines legislative actions and amendments introduced to address these contentious areas • Core GST Concepts o Basic Concepts of GST – Covers essential concepts every GST practitioner needs to know, including place of supply, composite and mixed supplies, and valuation provisions o Procedural Aspects – Discusses the procedural requirements for compliance, such as registration, return filing, assessments, audits, and appeals o Legal Issues Surrounding Basic Concepts – In-depth look at the controversies around fundamental GST concepts, supported by case laws, departmental circulars, and legal provisions • Enforcement and Recovery Mechanisms o Anti-evasion Provisions – Examines the government's enforcement strategies to combat tax evasion, including search and seizure operations, arrest powers, and provisional attachment of property o Legal Challenges in Enforcement – Discusses the litigation that has arisen from the aggressive enforcement of anti-evasion measures and the legal remedies available to taxpayers o Bail and Judicial Remedies – Provides an overview of legal procedures for dealing with arrests and detentions under GST, including bail applications and judicial intervention • Role of Technology in GST Compliance o Impact of GSTN (Goods and Services Tax Network) – Analysis of how technology plays a role in GST compliance, the challenges taxpayers face due to GSTN glitches, and how these issues have contributed to litigation • Advance Rulings and Judicial Trends o Advance Ruling Authorities – Explores the role of Advance Ruling Authorities in providing clarity on ambiguous GST provisions and how divergent rulings have sometimes added to legal confusion o Judicial Trends in GST – A review of significant judicial trends that have emerged, focusing on how courts have interpreted and applied GST law over time • Landmark Judgments and Case Studies o Notable Court Rulings – Detailed analysis of landmark cases such as Mohit Minerals Pvt. Ltd. (on ocean freight services) and Calcutta Club Ltd. (on mutuality), among others, offering insights into their implications on GST litigation o Practical Case Studies – Provides practical case studies to help readers understand how GST provisions have been challenged in courts and the outcomes of these legal battles • Legislative Amendments and Future Controversies o Future Legal Controversies – Speculates on upcoming areas of litigation based on emerging trends and evolving GST provisions o Corrective Measures and Amendments – Discusses recent legislative amendments aimed at resolving long-standing controversies and their potential to reduce future litigation • Enforcement Remedies and Recovery o Search, Seizure, and Arrest Provisions – A comprehensive guide to enforcement provisions under GST, with detailed discussions on search and seizure operations, arrest procedures, and recovery mechanisms. o Remedies for Taxpayers – Provides analysis of the available legal remedies, including bail, appeals, and interim relief options for taxpayers facing enforcement actions • Additional Topics of Interest o Input Tax Credit – Detailed discussion on input tax credit provisions and related challenges o Composite and Mixed Supplies – Clarification on the distinction between composite and mixed supplies under GST law o Import and Export of Goods and Services – Explanation of how GST applies to import and export transactions, including issues related to zero-rated supplies and deemed exports • Appendices and Supplementary Material o Appendices – Includes important judgments, provisions, circulars, and rules that are relevant to the understanding of GST litigation o Supplementary Resources – Provides additional resources such as statutory guidelines, commentaries, and case laws that provide a deeper insight into specific aspects of GST law • Conclusion o Closing Remarks – Summarises the key issues discussed in the book and provides the author's perspective on the future of GST litigation in India
Kscaa X Taxmann S Gst Law Simplified With Relevant Case Laws Covering Key Topics Like Registration Levy And Cross Border Services Enriched With Case Studies And A Comparative Analysis
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Author : CA. Srikantha Rao T
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-03-02
Kscaa X Taxmann S Gst Law Simplified With Relevant Case Laws Covering Key Topics Like Registration Levy And Cross Border Services Enriched With Case Studies And A Comparative Analysis written by CA. Srikantha Rao T and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-03-02 with Law categories.
This book aims to guide readers towards a future where clarity and understanding of GST Laws prevail, enhancing informed decision-making. Its objective is to simplify GST Laws and clarify complex issues by examining relevant case laws. Aimed at professionals like Chartered Accountants, lawyers, and tax practitioners, the book is also accessible to those new to GST litigation, making it a valuable resource for a broad audience. The Present Publication is the Latest 2024 Edition, authored by CA. Srikantha Rao T. It is published exclusively by Taxmann for KSCAA. The noteworthy features of the book are as follows: • [Content Overview] o The book breaks down intricate GST aspects into manageable sections, facilitating easier comprehension and application o It includes a thorough exploration of case laws, particularly from the High Courts and the Supreme Court of India, providing a deep dive into GST jurisprudence o Covers a wide range of topics, including registration, supply under GST, levy and collection, cross-border services, and significant issues before courts • [Comparative Analysis] Draws parallels between GST in India and VAT in the European Union, providing a broader perspective on handling GST-related challenges • [Case Studies] Features an extensive collection of case studies from Indian courts and insights from international jurisdictions, aiding in the understanding and application of GST laws • [Focus Areas] o A dedicated chapter on 'Input Tax Credit and Refunds' addresses recent developments and ongoing legal debates in these areas o Provides a current legal perspective on various GST issues, helping readers stay updated with recent rulings and policy changes • [Practical Approach] Designed to facilitate easy navigation and serve as a reference guide for professionals dealing with GST litigations and advisories • [Educational Value] Enhances readers' comprehension by encouraging critical analysis and discussion on each case study, fostering an interactive learning experience • [Expert Insights] Shares the profound knowledge of the author, enriched by his contributions to professional journals and his extensive experience in indirect taxation The detailed contents of the book are as follows: • Registration – Outlines the process and criteria for GST registration • Supply under GST – Discusses the criteria and classifications for what constitutes a supply under GST • Levy & Collection – Details the procedures and regulations regarding the levy and collection of GST • Movement of Goods – Examines the rules governing the movement of goods under GST, including documentation and compliance • Valuation – Guides the valuation of goods and services for GST purposes • Cross-Border Services – Discusses the implications of GST on services that cross international borders • Exemptions – Lists the goods and services exempt from GST and the conditions for exemptions • Input Tax Credit – Explains the rules and procedures for claiming input tax credits and refunds • Refunds – Details the process for obtaining refunds under GST for overpaid taxes or other conditions • Returns – Covers the requirements and procedures for filing GST returns • Major Issues Before Courts – Highlights significant GST-related issues currently being adjudicated in courts
Taxmann S Gst Manual With Gst Law Guide Digest Of Landmark Rulings Finance Act 2025 Comprehensive User Friendly Two Volume Reference Featuring Annotated Laws Landmark Rulings Others
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Author : Taxmann
language : en
Publisher: Taxmann Publicaions Private Limited
Release Date : 2025-04-29
Taxmann S Gst Manual With Gst Law Guide Digest Of Landmark Rulings Finance Act 2025 Comprehensive User Friendly Two Volume Reference Featuring Annotated Laws Landmark Rulings Others written by Taxmann and has been published by Taxmann Publicaions Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-04-29 with Law categories.
GST Manual with GST Law Guide & Digest of Landmark Rulings is a comprehensive and up-to-date reference work on India's Goods and Services Tax (GST) regime. Revised by the latest amendments under the Finance Act 2025, this two-volume set presents an in-depth exploration of GST statutes, rules, forms, notifications, circulars, clarifications, and leading judicial precedents. Its structured, annotated, and user-friendly format is a one-stop resource for readers seeking clarity and guidance under the Indian GST framework. This book is intended for the following audience: • Professionals & Practitioners – Chartered Accountants, Company Secretaries, Cost Accountants, and tax consultants who require a thorough understanding of GST laws, rules, and procedures • Corporate & Business Entities – Finance managers, compliance officers, and business owners aiming to ensure accuracy and compliance with GST obligations • Lawyers & Legal Researchers – Advocates and legal researchers who rely on case laws, legal interpretations, and statutory references for litigation and advisory work • Government Officials – Officers responsible for GST administration, assessments, and enforcement • Academics & Students – Students and faculty of taxation, law, and commerce will find it an invaluable reference for study and research The Present Publication is the 24th Edition | 2025, amended by the Finance Act 2025. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [GST Law Guide] A holistic commentary covering the Central Goods and Services Tax (CGST), Integrated Goods and Services Tax (IGST), Union Territory Goods and Services Tax (UTGST), and GST (Compensation to States) Acts • [Annotated Statutory Provisions] Every section includes relevant rules, forms, notifications, effective dates, and references to allied laws • [GST Rules & Forms] Contains the text of pertinent GST Rules, including CGST, IGST, UTGST, Compensation Cess Rules, and more, alongside practical action points • [Landmark Rulings] A dedicated Digest of landmark rulings from the Supreme Court and High Courts, with a thorough subject index for quick reference • [Updated Notifications & Circulars] Exhaustive coverage of central notifications, circulars, clarifications, and CBIC FAQs, ensuring you have the latest administrative and procedural guidelines • [User-friendly Structure] Split across two volumes and multiple 'divisions,' making it easy to locate specific topics and reference materials quickly The coverage of the book is as follows: • Volume 1 o GST Law Guide – Detailed and practical commentary on GST framework and procedures o Annotated Acts – CGST Act 2017, IGST Act 2017, UTGST Act 2017, GST (Compensation to States) Act 2017, with annotations for each section (relevant forms, rules, notifications, effective dates, etc.) o GST Rules & Forms – CGST, IGST, UTGST rules, with illustrative forms and action points for compliance • Volume 2 o Notifications – Comprehensive set of notifications under CGST, IGST, UTGST, and Compensation Cess o Digest of Landmark Rulings – Summaries of major judicial decisions by the Supreme Court & High Courts; also includes subject-wise indexing for quick look-ups o Circulars & Clarifications – Official clarifications and guidance notes issued by CBIC on procedural and interpretational aspects of GST law o CBIC's FAQs – Frequently asked questions and official answers for a better grasp of the rules and procedures • In both volumes, references to relevant Allied Acts and Constitutional Provisions provide the legal backdrop to GST laws The structure of the book is as follows: • GST Law Guide – An introduction and commentary on the entire GST regime • Acts – Full text and annotations of CGST, IGST, UTGST, and Compensation to States Acts, including references to orders removing difficulties and validation provisions • Rules & Forms – A comprehensive collection of rules, forms, and procedures • Notifications – Separate divisions for CGST, IGST, UTGST, Rate notifications, etc. • Digest of Landmark Rulings – Breakdown of case laws by sections, plus an alphabetical key to precedents • Circulars & Clarifications – CBIC releases compiled for ready reference • Constitutional Provisions – The 101st Amendment Act and relevant articles of the Constitution • This logical arrangement ensures readers can navigate from broad concepts to granular details efficiently
Taxmann S Gst How To Meet Your Obligations Finance Act 2025 Two Volume Updated Commentary That Comprehensively Covers India S Gst Ensuring Authoritative Practical Guidance
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Author : S.S. Gupta
language : en
Publisher: Taxmann Publicaions Private Limited
Release Date : 2025-05-06
Taxmann S Gst How To Meet Your Obligations Finance Act 2025 Two Volume Updated Commentary That Comprehensively Covers India S Gst Ensuring Authoritative Practical Guidance written by S.S. Gupta and has been published by Taxmann Publicaions Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-05-06 with Law categories.
GST – How to Meet Your Obligations is a comprehensive two-volume commentary that simplifies the intricacies of India's Goods and Services Tax (GST) regime. It is meticulously updated to incorporate the amendments introduced by the Finance Act 2025, and this authoritative work is designed to aid readers in navigating every aspect of GST—from basic concepts and levy provisions to specialised scenarios like e-commerce transactions, online gaming, deemed exports, SEZs, etc. This book is intended for the following audience: • Chartered Accountants, Tax Consultants & Finance Professionals – For in-depth coverage and updates on recent legislative changes, facilitating compliance and advisory services • Corporate & Business Owners – For clarity on operational matters, including GST registration, returns, input tax credits, and advanced scenarios like job work or sale via bonded warehouses • Law Practitioners & Company Secretaries – For legal and procedural guidance on GST disputes, appeals, and compliance enforcement • Government Officers & Administrators – For insights into GST administration, assessments, audits, adjudication, and departmental procedures • Academicians & Students – For a structured, detailed understanding of GST concepts and provisions, helping them excel in professional exams and research The Present Publication is the 16th Edition, amended by the Finance Act 2025. It is authored by S.S. Gupta, with the following noteworthy features: • [Complete GST Coverage] Addresses every stage of GST compliance, from registration to appeals, with special coverage on unique scenarios such as online gaming and corporate guarantees • [Latest Amendments] Incorporates all statutory and procedural changes introduced by the Finance Act 2025, ensuring you have the most recent guidance • [Practical Insights & Examples] Abundant illustrations and examples help decode complex provisions, making this work a go-to reference for practical applications • [Special Focus on Input Tax Credit] Detailed discussion on input, input services, capital goods, and ITC distribution, including critical aspects such as blocked credits, common credits, and time limits • [Robust Legal & Procedural Guidance] Explains dispute resolution, appeals, and adjudication processes with step-by-step clarity • [Easy-to-navigate Two-volume Set] Offers a logical flow—conceptual fundamentals in Volume 1 and advanced topics (e.g., MOOWR scheme, sale by duty-free shops, high sea sales, and e-commerce transactions) in Volume 2 • [Authored by a Leading Expert] S.S. Gupta is a member of ICAI, ICWAI, and ICSI, with decades of specialised experience in indirect taxation. His practitioner's perspective brings clarity and actionable insights to complex legal provisions • [User-friendly] Each chapter includes detailed headings, subheadings, and summaries for quick reference. The subject index at the end is exhaustive and user-friendly The coverage of the book is as follows: • Basic Concepts & Constitutional Framework o Evolution of GST and its constitutional underpinnings o Overview of key GST laws and their interplay • Levy & Scope o Definitions of supply, goods, services, deemed supply, composition levy, and reverse charge o Classifications, place of supply, time of supply, and valuation rules • Input Tax Credit (ITC) o Comprehensive exploration of inputs, input services, capital goods o Blocked credits, apportionment, and distribution of ITC o Recovery provisions and conditions for availing ITC • Exports & Imports o Special procedures for export of goods/services, deemed exports, and SEZ transactions o MOOWR scheme, high-sea sales, bonded warehouse sales, and import of services • Special Scenarios o E-commerce transactions, job work, online gaming, sale of business, mergers & acquisitions o Vouchers, intermediary services, actionable claims, and discount/incentive structures • Transitional Provisions o Handling transitional credits and contracts o Anti-profiteering measures and implications • GST Compliances o Registration process, documentation, tax invoices, and e-way bills o Returns, reconciliations, record maintenance, and payment of tax/interest • Administration & Adjudication o Assessments, audits, departmental scrutiny, inspection, search, and seizure o Demand and recovery proceedings, provisional attachment, residual matters • Penalties & Prosecution o Offences, confiscation, fines, arrest, prosecution procedures • Dispute Resolution o Appeals to Appellate Authority, GST Appellate Tribunal, High Court, and Supreme Court o Advance Ruling Mechanism and GST Amnesty Scheme • Each topic is examined under the lens of current GST rules, bolstered by references to essential notifications and circulars. Extensive tables of contents and indexes help readers quickly locate the guidance they need. The structure of the book is as follows: • Volume 1 o Foundation & Core Concepts § Basic concepts, GST constitutional framework, and key levy aspects (such as supply, valuation, composition) o Input Tax Credit & Refunds § Exhaustive treatment of ITC provisions, eligibility, reversals, and refunds o Exports & Imports (Part 1) § Preliminary aspects of exports, imports, and SEZ transactions • Volume 2 o Advanced Topics & Special Scenarios § MOOWR scheme, duty-free shops, high sea sales, e-commerce, job work, vouchers, intermediary services o Transitional Provisions & Anti-profiteering § Guidance on credits transitioned from earlier laws, profiteering control measures o GST Compliances & Litigation § Registrations, returns, e-way bill compliance, assessments, audits, appeals, and advance rulings o Reference Materials & Appendices § Complete texts of CGST, IGST, UTGST, Compensation Cess Acts, and respective Rules for easy reference • This two-volume approach ensures that readers can follow a natural progression—from the basics of GST to more nuanced scenarios and compliance requirements—without overwhelming cross-references
Taxmann S Analysis 53rd Gst Council Meeting Detailed Analysis Of 50 Recommendations
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-06-26
Taxmann S Analysis 53rd Gst Council Meeting Detailed Analysis Of 50 Recommendations written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-26 with Law categories.
The much-awaited 53rd GST Council meeting, held on June 22, 2024, marked a significant milestone in the evolution of the GST system in India. The key focus areas included: ‣ Significant decisions to simplify compliance ‣ Resolving long-pending litigation issues ‣ Creating a more taxpayer-friendly GST environment ‣ Introducing new provisions, such as Section 11A and Section 128A in the CGST Act, providing significant relief to taxpayers across various industries ‣ The government's new approach and commitment to resolving disputes and facilitating trade This article has provided a comprehensive analysis and simplified version of the recommendations and decisions.
Taxmann S Gst Investigations Demands Appeals Prosecution Finance Act 2025 Authoritative Commentary Blending Case Law Departmental Insights Practical Procedures
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Author : Dr. G. Gokul Kishore
language : en
Publisher: Taxmann Publicaions Private Limited
Release Date : 2025-04-09
Taxmann S Gst Investigations Demands Appeals Prosecution Finance Act 2025 Authoritative Commentary Blending Case Law Departmental Insights Practical Procedures written by Dr. G. Gokul Kishore and has been published by Taxmann Publicaions Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-04-09 with Law categories.
This book is a comprehensive commentary that discusses the procedural and substantive aspects of India's Goods and Services Tax (GST) law, focusing on the investigative, adjudicatory, and prosecutorial framework. At its core, the book explores how the GST regime empowers tax authorities with quasi-judicial and police powers—ranging from inspections, searches, and seizures to provisional attachments and arrests. With a wealth of case laws from various High Courts and the Supreme Court, the book provides a balanced commentary on how these powers are used and, at times, misused, shedding light on recent jurisprudence and departmental practices. The authors—seasoned advocates with decades of experience—lucidly explain critical concepts and procedures, making this helpful for stakeholders. The book's illustrations, backed by statutory references, departmental instructions, and judicial rulings, help readers easily navigate complex GST disputes and compliance scenarios. This book is intended for the following audience: • Tax Professionals and Chartered Accountants – To guide them through the intricate procedures of GST investigation, adjudication, and appeals • Advocates and Legal Practitioners – To reference authoritative commentaries and case laws for courtroom and tribunal proceedings • Corporate and MSME Tax Teams – To ensure internal compliance during audits and to effectively respond to show cause notices and other enforcement measures • GST Officers and Departmental Staff – To gain structured insights and clarity on the legal framework, procedures, and established jurisprudence • Academicians and Researchers – For in-depth study of GST laws, especially in areas where they overlap with criminal law and constitutional principles relating to personal liberty • Judicial Officers – As a handy reference to the evolving GST jurisprudence across High Courts and the Supreme Court The Present Publication is the 4th Edition and amended by the Finance Act 2025. It is authored by Dr G. Gokul Kishore & R. Subhashree, with the following noteworthy features: • [Thorough Commentary] o Detailed explanation of provisions relating to inspections, search, seizure, detention, confiscation, arrests, provisional attachment, and prosecution under GST law o Discusses the evolution of pre-GST jurisprudence and its applicability to GST • [Extensive Case Law Coverage] o Summaries and references to numerous High Court and Supreme Court judgments o Illustrative practical scenarios and departmental practices, highlighting both correct and problematic enforcement • [Practical Insights and Departmental Instructions] o Inclusion of official instructions, SOPs, and circulars (e.g., guidelines on search operations, provisional attachments, detention of goods) o Step-by-step procedural clarity, from the issuance of show cause notices to filing appeals • [Focus on Safeguards and Natural Justice] o Emphasis on taxpayers' rights and procedural safeguards under the law o Exploration of how courts have interpreted principles of personal liberty and fair hearing • [Guidance on Appeals & Revision] o Detailed coverage on appeals before the First Appellate Authority, Appellate Tribunal, High Courts, and Supreme Court o Explains newly introduced or amended provisions for appellate forums, especially considering the upcoming constitution of the GST Appellate Tribunal • [User-friendly Structure] o Systematic chapter-wise breakdown and an extensive subject index o Appendices collate relevant statutory provisions and guidelines in one place • [Authority of Authors] o Dr G. Gokul Kishore has over thirty years of experience in indirect taxes, having served in government and top-tier law firms. His expertise spans GST, Customs, FEMA, and related corporate laws. He also has significant experience in writing and delivering lectures for both departmental officers and taxpayers o R. Subhashree is an expert in Income Tax and GST, with extensive involvement in direct and indirect tax litigation, advising on withholding obligations, double taxation avoidance, and cross-border taxation The coverage of the book is as follows: • Chapter 1 – Introduction o An overview of the quasi-judicial powers and the 'police' powers conferred on GST officers and how the courts have balanced revenue interests with personal liberty • Chapter 2 – Inspection, Search & Seizure o Examines the powers and procedures related to surprise checks, search warrants, and seizure of goods/documents, along with judicial standards for a valid search • Chapter 3 – Summons for Attendance & Production of Documents o Clarifies how summons are issued, compliance obligations, and evidentiary value of recorded statements • Chapter 4 – Audit & Access to Business Premises o Explains departmental audits, rights and duties of registered persons, time limits for completion, and statutory safeguards • Chapter 5 – Detention & Release of Goods/Conveyances o Covers movement of goods under GST, e-way bill compliance, grounds for detention, and the procedure for release upon payment of tax and penalty • Chapter 6 – Demands & Adjudication o Outlines the show cause notice mechanism, hearing procedures, time limits for adjudication, and the interplay between interest, penalty, and principal tax demands • Chapter 7 – Confiscation of Goods or Conveyance & Penalty o Discusses confiscation provisions, redemption fine, ownership vesting, and the need to prove mens rea where necessary • Chapter 8 – Appeals & Revision o Explores appellate remedies before departmental authorities, GST Appellate Tribunal, High Courts, and Supreme Court, including pre-deposit requirements, condonation of delay, and the scope of revisionary powers • Chapter 9 – Arrest, Bail & Prosecution o Details the powers of arrest for GST offences, bail provisions, interplay with criminal law, and guidelines on initiating prosecution • Chapter 10 – Provisional Attachment & Recovery of Dues o Reviews the Commissioner's powers for securing revenue, including attachment of bank accounts and immovable property, and the procedure for recovery of tax dues • Chapter 11 – Burden of Proof & Certain Procedures o Addresses evidentiary rules, presumption of culpable mental state, documents, and specialised procedures like taking samples and publishing offender details. • Appendices o List of Proper Officers for Issuing Show Cause Notices o Instructions for detention, provisional attachment, and SOPs for search, seizure, and inspection by different State GST departments o Relevant Sections of the CGST Act, 2017 o Subject Index The structure of the book is as follows: • Sequential Chapter Flow – From the foundational concepts (inspection/search) to advanced topics (prosecution, appeals) for easy navigation • Clear Subheadings & Topic-wise Discussion – Each chapter breaks down subtopics (e.g., reasons to believe, search warrants, parallel proceedings, etc.) to support quick referencing • Case Law Integration – Judicial precedents are methodically integrated into each chapter, demonstrating how laws and procedures apply in disputes • Appendices & Supplementary Materials – Comprehensive reference materials like SOPs, departmental instructions, forms, and relevant statutory provisions are neatly compiled in appendices
Taxmann S Analysis The Force Majeure Factor How Section 168a Shapes Gst Adjudication Timelines
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-06-17
Taxmann S Analysis The Force Majeure Factor How Section 168a Shapes Gst Adjudication Timelines written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-17 with Law categories.
The GST law includes provisions for extending time limits in cases of Force Majeure, such as war, epidemic, flood, drought, fire, cyclone, earthquake, and similar events. However, various extensions granted under these provisions due to COVID-19 have been contested by taxpayers. This article examines the following aspects of such extensions: ‣ Provisions under GST for Force Majeure ‣ Time Limits for Adjudication Procedures ‣ Various Extensions of Adjudication Time Limits under Section 73 ‣ Relevant Judicial Pronouncements under GST Supporting the Extension of Time Limits ‣ Detailed Analysis of Force Majeure and the Reasonableness of Multiple Extensions
Taxmann S Students Guide To Income Tax Gst Problems Solutions Ay 2025 26 Delivering A Three Tiered Framework Concise Provisions Solved Problems Model Exercises
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Author : Dr. Vinod K Singhania
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2025-07-11
Taxmann S Students Guide To Income Tax Gst Problems Solutions Ay 2025 26 Delivering A Three Tiered Framework Concise Provisions Solved Problems Model Exercises written by Dr. Vinod K Singhania and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-07-11 with Education categories.
Students' Guide to Income Tax & GST: Problems & Solutions is a comprehensive and meticulously updated resource, designed to equip students and professionals with practical and exam-oriented mastery of India's income tax and GST laws. This book provides a unique blend of lucid explanations, conceptual clarity, and a robust problem-solving approach. This book is intended for the following audience: • CA Intermediate, CS Executive, CMA Aspirants – Ideal for candidates preparing for upcoming professional examinations with a focus on the most relevant, exam-ready problems and solutions • Commerce & Management Students – Suitable for B.Com., M.Com., MBA students and others seeking clarity and depth in tax law and GST through a problem-based approach • Faculty & Academic Institutions – A valuable teaching and assessment tool, aiding teachers in imparting conceptual and practical understanding • Professionals & New-Generation Tax Practitioners – A ready reference for solving practical tax and GST queries, ensuring up-to-date compliance and application The Present Publication is the 31st Edition | 2025-26, authored by Dr Vinod K. Singhania & Dr Monica Singhania. It incorporates legal provisions as amended up to 15th May, 2025. It covers the latest developments, providing detailed solutions in accordance with the law applicable for AY 2025-26 for income tax and the current GST regime. The noteworthy features of the book are as follows: • [Tabular Presentation] Complex provisions of income tax and GST are presented in clear, easy-to-understand tables for rapid comprehension and retention • [Extensive Solved Problems] Includes a wide array of new-generation, examination-oriented solved problems, many of which are exclusive and not available in other publications or previous question papers • [Three-tiered Structure for Every Chapter] o Section 1 | Provisions in Brief — concise summary of all major legal concepts o Section 2 | Solved Problems — practical, up-to-date, and exam-focused o Section 3 | Solutions to Problems Based on Unsolved Exercises — aligns with exercises in the main Students' Guide, offering guided solutions and a working model for self-practice • [Coverage of Latest Amendments] Legal position and problem solutions reflect all changes up to 15th May 2025 • [Comprehensive GST Coverage] In-depth treatment of all major GST topics, fully synchronised with recent amendments and prevailing legal standards • [Appendix of Tax Rates] Ready reference for quick lookup of applicable tax rates • [Student-focused Pedagogy] Developed in direct response to student feedback, with a keen emphasis on addressing common difficulties and fostering independent problem-solving • [Trusted by Generations] With 31 editions, it stands as the go-to resource for thousands of students and professionals nationwide The coverage of the book is as follows: • Income-Tax o Basic Concepts, Residential Status, Exempt Incomes o Heads of Income – Salaries, House Property, Profits & Gains of Business/Profession, Capital Gains, Other Sources o Clubbing, Set-off & Carry Forward of Losses, Deductions o Taxation of Individuals, HUFs, Firms, AOPs o Return of Income, Advance Tax, TDS/TCS, Interest, Agricultural Income • Goods & Services Tax (GST) o Basic GST Concepts, Concept & Place of Supply, Levy & Exemptions o Time & Value of Supply, Reverse Charge Mechanism o Input Tax Credit, Composition Scheme, Registration o Tax Invoice, Credit/Debit Notes, Returns • Special Focus on Problem-Solving o Contemporary, exam-centric problems reflecting current legal complexities o Solutions modelled after the unsolved exercises in the main Students' Guide o Appendix with current tax rates for quick reference Each chapter is divided into three sections for maximum learning impact: • Provisions in Brief – Succinctly summarises statutory provisions, ensuring a firm conceptual foundation • Solved Problems – Demonstrates the practical application of the law through comprehensive, step-by-step solutions to a diverse range of contemporary problems • Solutions to Unsolved Problems – Offers worked-out solutions to problems similar to those in the standard Students' Guide to Income-tax, guiding students in tackling unsolved exercises independently
Kscaa X Taxmann S Gst Appellate Mechanism Key Aspects Procedures Aiding Your Understanding From Basic Principles To Complex Procedures With Real World Case Studies Practical Insights
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Author : Adv. K.S. Naveen Kumar
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-03-02
Kscaa X Taxmann S Gst Appellate Mechanism Key Aspects Procedures Aiding Your Understanding From Basic Principles To Complex Procedures With Real World Case Studies Practical Insights written by Adv. K.S. Naveen Kumar and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-03-02 with Law categories.
This book is a comprehensive guide on the procedural and substantive aspects of GST appellate mechanisms in India. The book addresses the critical need for understanding GST appeals, which is vital due to the evolving nature of GST litigation and the lack of a fully functional GST Appellate Tribunal. It thoroughly analyses the GST appellate procedures underpinned by the latest legal provisions, rules, and case law, ensuring readers can access current and relevant information. Aimed at professionals like Chartered Accountants, lawyers, and tax practitioners, the book is also accessible to those new to GST litigation, making it a valuable resource for a broad audience. The Present Publication is the Latest 2024 Edition, authored by Adv. K.S. Naveen Kumar and CA. Annapurna Kabra. It is published exclusively by Taxmann for KSCAA. The noteworthy features of the book are as follows: • [Content Structure] o The book is structured to facilitate easy understanding, starting from basic principles to more complex appellate procedures o Key chapters cover a range of topics, including the basics of the first appeal, the nuances of pre-deposit requirements, and practical tips on avoiding common errors in the appeal process • [Practical Insights] o Real-world case studies and examples are integrated throughout the text, offering readers practical perspectives on navigating the appellate system o Detailed coverage of procedural steps, from notice types to electronic appeal filing, provides a hands-on guide for practitioners • [Additional Features] o The book includes a variety of annexures, such as illustrative formats and a summary of relevant notifications and circulars, serving as a quick reference tool o A dedicated chapter on frequently asked questions addresses common queries, aiding in quick problem-solving • [Authoritative Guidance] The authors, with their extensive experience and expertise, provide fresh perspectives and detailed coverage of various steps and provisions crucial for litigants • [Updated Content] It includes the latest provisions, rules, circulars, and case decisions related to GST Appeals, ensuring readers have access to the most current information • [Accessible Format] Designed as a handbook, it is a ready reckoner for those involved in GST litigation, offering simple and concise explanations of procedures and principles The highlights of the content are as follows: • Detailed chapters covering everything from the introduction of GST Appeals to specific procedures like: o Basic Provisions of First Appeal o Pre-Deposit Requirements o Practical Aspects o Common Errors • Special emphasis on the shift from manual to automated filing of appeals under GST, reflecting modern practices and procedural changes • Insights into the non-constitution of the Tribunal, its implications, and the shift towards High Courts, highlighting the current challenges in GST litigation The detailed contents of the book are as follows: • Introduction • Types of Notices and Appealable Orders • Revisionary Authority • Provisional Attachment • Basic Provisions of First Appeal • Pre-Deposit for Filing Appeal and Interest on Pre-Deposit • Practical Aspects and Common Errors • Rectification • Refund Arising Due to Favourable Order • Appeal to Advance Ruling Appellate Authority • GST Appellate Tribunal • Doctrine of Merger with GST illustrations • Relevant Judicial Pronouncements • Frequently Asked Questions • ANNEXURES o Illustrative Formats o Steps for filing Appeal Electronically o Summary of Notifications and Circulars o Abbreviations and Reference Sections
Taxmann S Analysis Rectification Of Errors Under Gst An In Depth Analysis
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-06-22
Taxmann S Analysis Rectification Of Errors Under Gst An In Depth Analysis written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-22 with Law categories.
The GST law allows for rectifying mistakes evident from the records in any order, notice, certificate, etc. This article offers a comprehensive analysis of the provisions related to rectification, covering the following points: ‣ Provisions for Rectification under GST ‣ Time Limit for Filing and Executing Rectification ‣ Definition of Errors Apparent on the Face of Records ‣ Additional Considerations on the Appeal Timeline When a Rectification Application is Filed