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SCN - Response to Show Cause Notice under Section 122(3)(e) of the CGST Act, 2017
Subject: Response to Show Cause Notice under Section 122(3)(e) of the CGST Act, 2017 – Regarding Alleged Non-Issuance of E-Invoices for FY 2022-23 & 2023-24Date: [To be inserted]ToThe Assistant Commis...
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SCN - Comprehensive Response to Show Cause Notice Alleging Ineligible Input Tax Credit under Second Proviso to Section 16(2) of the CGST Act, 2017
Subject: Comprehensive Response to Show Cause Notice Alleging Ineligible Input Tax Credit under Second Proviso to Section 16(2) of the CGST Act, 2017 – Payment to Supplier Exceeding 180 DaysDate: [To...
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SCN - Response to Show Cause Notice regarding Proposed Cancellation of GST Registration under Section 29(1)(a) of the CGST Act, 2017
Subject: Response to Show Cause Notice regarding Proposed Cancellation of GST Registration under Section 29(1)(a) of the CGST Act, 2017Dated: [Insert Date]ToThe Proper Officer[Jurisdictional GST Autho...
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SCN - Response to Show Cause Notice under Section 46 of the CGST Act, 2017 – Non-Filing of GST Return(s)
Subject: Response to Show Cause Notice under Section 46 of the CGST Act, 2017 – Non-Filing of GST Return(s)Ref: Notice No. [Insert Notice Number] dated [Insert Date] pertaining to GSTIN: [Insert GSTIN...
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SCN - Response to Show Cause Notice under Section 151 of CGST Act, 2017 – Clarification on TDS Mismatch
Subject: Response to Show Cause Notice under Section 151 of CGST Act, 2017 – Clarification on TDS MismatchTo:The Assistant CommissionerAnti-Evasion Bureau, SatnaDepartment of Commercial Tax, Madhya Pr...
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Procedures for Submission of SPL-01/SPL-02 Forms When Payment Made via GSTR-3B and Related Scenarios
Guidance Note Issued: 12th June, 2025Subject: Procedures for Submission of SPL-01/SPL-02 Forms When Payment Made via GSTR-3B and Related ScenariosOverview of Issues in Filing SPL-01/SPL-02 under Secti...
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Enhanced Inter-Operable E-Way Bill Services: Launch of E-Way Bill 2.0 Portal
1. IntroductionThe Goods and Services Tax Network (GSTN) has announced the rollout of the E-Way Bill 2.0 portal (https://ewaybill2.gst.gov.in), to be launched by the National Informatics Centre (NIC)...
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Important Update: Advisory on Filing Overdue GST Returns Before Three-Year Deadline
New Filing Deadline for GST Returns Introduced(i) Implementation of Finance Act, 2023 and Relevant Notification(a) According to the Finance Act, 2023 (Act No. 8 of 2023) dated 31st March 2023, and as...
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E-Way Bill 2.0: Major Overhaul in the GST E-Way Bill System
Introduction to the E-Way Bill 2.0 SystemThe Goods and Services Tax Network (GSTN) has announced the introduction of an updated E-Way Bill 2.0 portal, which will become operational on July 1, 2025. Th...
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Sikkim High Court’s Decision on ITC Refund at Business Closure: In-Depth Analysis
Introduction and Core Issuei) Overview of Sikkim High Court’s RulingThe Sikkim High Court, in its recent judgment dated 10 June 2025 in the matter of M/S SICPA India Private Limited and Another vs Uni...
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Dress Code, Core Duties, and Procedural Obligations of Authorized Representatives before the GST Appellate Tribunal (GSTAT)
1. OverviewThis segment elaborates on the required attire, principal functions, and procedural obligations that Authorized Representatives (AR) must fulfill during proceedings before the GSTAT, buildi...
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Comprehensive Guide to Filing Letter of Undertaking (LUT) for Zero-Rated Export of Services under GST
Introduction: Export of Services and GST ComplianceExporters frequently assume that all export transactions are entirely exempt from GST, leading to the misconception that no compliance obligations ex...
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Legal Provisions Regulating Representation by Authorised Representatives Before GSTAT
Background and SignificanceThe role of an "Authorised Representative" (hereafter referred to as "AR") is fundamental for ensuring equitable hearings before the Goods and Services Tax Appellate Tribuna...
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Upholding Impartiality in GST Adjudication: Application of Nemo Judex in Causa Sua
Fundamental Principle: No One Should Judge Their Own Casei) The Doctrine DefinedThe maxim nemo judex in causa sua literally translates to "no one should be a judge in his own cause." This foundational...
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GST Refund of Unutilized Input Tax Credit After Business Closure: A Review of the Sikkim High Court’s Decision
Background and ContextGST in India operates as an indirect tax mechanism designed to facilitate seamless input tax credit (ITC) to registered assessees, thus avoiding tax cascading. However, complexit...
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ITC Denial Cannot Be Based Solely on Seller’s Tax Default: Analysis of Allahabad High Court’s Landmark Judgment
Overview of the Judgment(i) Introduction to the CaseIn a pathbreaking decision, the Allahabad High Court in the case of R.T. Infotech vs. Additional Commissioner Grade-2 & Others (Writ Tax No. 1330 of...
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GST on Motorcycles, Scooters, and Electric Two-Wheelers: Comprehensive Overview of Taxation and Input Tax Credit
Introduction: GST Regime and Its Impact on Two-Wheeler SegmentThe implementation of the Goods and Services Tax (GST) from July 1, 2017, marked a significant transformation in India’s indirect tax land...
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SCN - Application for Restoration of Cancelled GST Registration and Request for Payment of Outstanding Dues in Instalments
Subject: Application for Restoration of Cancelled GST Registration and Request for Payment of Outstanding Dues in InstalmentsToThe Jurisdictional GST Officer[Insert Address/Location]Date: [DD/MM/YYYY]...
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Advisory on Alternate Procedure for Filing Amnesty Applications under Section 128A
1. Introduction: Advisory on Alternate Procedure for Filing Amnesty Applications under Section 128A1.1 OverviewThe Goods and Services Tax Network (GSTN), through an advisory dated 11 June 2025, has in...
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Necessity of Well-Reasoned Orders in Indian Tax Law: A Supreme Court Overview
1. Introduction: The Role of Reasoned Orders in Judicial AccountabilityThe Indian legal system places paramount importance on the delivery of reasoned decisions by courts and quasi-judicial bodies. Th...