New fields entered in UDIN particulars for clauses where presumptive scheme was not applicable.
1. Whether Audit Report is original or Revised ?
2. If Revised TAR, enter UDIN of original TAR.
3. Nature of TAR assignment - Head Office or Branch (in case separate UDINs each are being made for Head Office and Branch)
In Leny Saju (2021): Kerala High Court, held that registration is a formality and officers should employ a rational approach, realising they are public servants, not masters.
Delays in issuing certificates are unjustified and can raise suspicion of ulterior motives.
Leny Saju vs Sales Tax Officer
Kerala High Court
C.M.P. No. 4477/2001 :: (2021) 123 STC 646 (Ker.)
25-Jan-2021
Section 74 का FY 18-19 का नोटिस आने की अंतिम तारीक 30th June, 2025 है
इसलिए अगर आपको GST Audit का FY 1819 का Letter आया है अगर, तो वो Legally valid है और डिपार्टमेंट अभी तक दे सकता है FY 1819 का Audit का Letter
Ram Bajaj
8696424223
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@atulmodani It should die. To many fake accounts. Meta is not taking any corrective action. God knows what forbids them from taking urgent steps to ensure security? Too risky a situation. One should remember that there is no concept as three meals.
Hey @rohanbopanna , you’ve inspired me to go fiercely back on the Tennis courts again…no matter how tired my game is.
Thank you for demonstrating so clearly that age is, indeed, just a number….
👏🏽👏🏽👏🏽🇮🇳
💥⚠️ Important Judgment on ITC:
📢 Taxpayer Should Be Granted Opportunity Before AO To Produce Documents To Support His Claim Of Input Tax Credit
➡️ The Kerala High Court has reversed an order disallowing input tax credit of Rs. 4,84,448 to a registered dealer under the CGST Act, citing challenges faced during the initial stages of the GST regime.
➡️ The court emphasized that the petitioner had difficulty understanding the provisions of the GST Act and acknowledged that the tax had been paid to the government, so there was no loss to the government.
➡️ The petitioner's counsel argued that they had evidence to support the input tax credit claim and requested an opportunity to produce the necessary documents before the Assessing Authority.
➡️ The High Court, in response, set aside the order disallowing the input tax credit and directed the petitioner to present all relevant documents to the State Tax Officer in support of the claim.
➡️ The State Tax Officer will then reevaluate the case and issue new orders in accordance with the law after reviewing the documents and hearing the petitioner's arguments.
✔️ Anaz Abdul Rahiman Kutty and Ors v. State Tax Officer and Ors.
#GST #GSTCaselaw #GSTJudgement #GSTwithBimaljain #a2ztaxcorpllp #AdvBimalJain #ITC #GSTITC #InputTaxCredit