Tag: gst order
Deeming fiction of Section 129(5) of CGST Act, 2017 cannot be interpreted to imply that the proper officer is absolved from passing an order concluding the proceedings. In a recent judgment, Hon’ble Supreme Court has held that deeming fiction of Section 129(5) of CGST Act, 2017 that proceedings …
Matters involving tax where provision of appeal is provided, the assessee should be relegated to the said remedy – High Court In a recent judgment, Hon’ble Allahabad High Court declined to invoke its Writ Jurisdiction against GST order and held that matters involving tax where provision of appeal …
Appointment of common authority for investigation u/s 73,74, 75 and 76 of CGST Act, 2017 for GST evasion by fraud, wilful-misstatement, suppression of facts CBEC-20/16/15/2018-GSTGovernment of IndiaMinistry of Finance (Department of Revenue)Central Board of Indirect Taxes and Customs***** New Delhi, dated 12th March, 2019 Order No. 2/2019-GST In exercise …