Insight into GST Litigations - A Practical Approach

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Description
We feel immense pleasure in releasing the First edition of this Book, Insight into GST Litigations - A Practical Approach.
Adjudication is a quasi-judicial function of the departmental officers of the Central Board of Indirect Taxes and Customs (CBIC). Through the process of issue of Show Cause Notice (SCN) and its adjudication, the department seeks to ensure that no revenue loss is caused by contravention of applicable laws and rules, which may result in non/short payment of tax, erroneous refunds, irregular availing of input tax credit, etc. and in case of fake invoices arrest and prosecution.
It is mandatory that a SCN is issued if the department contemplates any action prejudicial to the Assessee. The SCN details the provisions of law allegedly violated and ask the noticee to show cause why action should not be initiated against him under the relevant provisions of the Act/Rules. Thus, an SCN gives the noticee an opportunity to present his case.
Pursuant to GST Council Meetings held on various occasions to bring simplicity in the GST Law, on 22 June, 2024, the GST Council has taken number of steps to simplify the provisions, to give relief to the taxpayers in interest and penalty due to non-compliance in the initial years of the implementation of GST and to clarify various aspects.
Section 128A has been inserted in the CGST Act through the Finance (No. 2) Act, 2024 to waive interest and penalties for demand notices and orders issued under section 73 of the CGST Act (i.e. the cases not involving fraud, suppression or wilful misstatement, etc.) for the financial years 2017-18, 2018- 19 and 2019- 20, if the full tax demanded is paid upto 31.03.2025.
In order to simplify the implementation of those provisions, both these sections have been merged through a new section 74A, which would provide for a common time limit for issuance of demand notices and orders in respect of demands for the FY 2024-25 and onwards.
Also, the time limit for the taxpayers to avail the benefit of reduced penalty, by paying the tax demanded along with interest, has been increased from 30 days to 60 days.
This book comprises legal backing, practical aspects, procedure and how to handle reply to SCN relating to Assessment, Scrutiny, Investigation, Search and Seizure, Audit, Adjudication and Appeal.
Every effort has been made to find a correct interpretation of every provision of the GST Law. However, possibilities of lapses and mistakes are not ruled out. Criticism, suggestion and comments of our readers and followers are most welcome.
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Table of Contents
Chapter 1. Introduction to GST-A Shadow
Chapter 2. Self-Assessment Provision under GST - A myth
Chapter 3. Audit - Becomes a Daily Compliance
Chapter 4. Handling Inspection, Search and Seizure under GST
Chapter 5. Adjudicating a Demand - Powerful sections for concluding all the proceedings against taxpayer [Section 73 & section 74, newly added 74A of the CGST Act, 2017, dated 16.08.2024]
Chapter 6. Generous Powers to Authorities under GST for Recovery
Chapter 7. Appeal - A Fundamental Right
Chapter 8. Landmark Judgments
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Author Details
Adv. Balaprasad Shivprasad Indani (B.S. Indani) is a M.Com, LL.B, ICWAI (Final). He is handling Indirect Tax as well as Direct Tax litigation matters for almost 40 years and has specialised in Sales Tax, VAT, Service Tax, Excise and GST. He has worked with Bajaj Auto Ltd., Bombay Dyeing Group (BCL Group Spring Division) as Manager (Taxation) and Gleitlager (1) Ltd as Sr. Manager (Indirect Taxation).
He started his own Professional Practice at Aurangabad and Pune in Indirect Taxes with specialization in appeals before Commissioner (Appeal), Central Excise Customs and Service Tax Tribunal, ITAT and Maharashtra Sales Tax Tribunal. Government of Maharashtra, appointed him in Aurangabad District for Sadhbhavna Committee in 2002.
He has also served as Honorary Director of Vardhman Co-operative Pathsanstha, Aurangabad from 2020 to 2022.
His services are majorly appreciated by industries situated in Aurangabad, Ahemadnagar, Paithan, Nanded, Jalna and Pune, MIDC area, etc. since last 35 years. He is handling regular consultancy, litigation and Appealable matters before Commissioner (Appeals), Tribunal, ITAT, MSTT, HighCourt, etc. He has also presented papers on Service Tax, VAT, Excise at various platforms to professionals, corporates and other Trade Associations.
CA. Mahesh Indani has an experience of 13 Years as a Practicing Chartered Accountant. He was Member of Indirect Tax Managing Committee of the WIRC of ICAI and Technical Director For 3 years in Vardhaman Nagari Sahakari Pathsanstha Ltd. He has experience of handling various corporate clients and Pvt. Ltd. Companies for Statutory Audits, Stock valuation, GST Audit. He has been appearing before CESTAT, Commissioner Appeals, ITAT. Presently, he is the Vice Chairperson & Treasurer
of Aurangabad Branch of WIRC of ICAI.
Other Experience.
1. Past Member of Indirect Tax Committee of WIRC of ICAI.
2. WICASA Chairman of Aurangabad Branch of WIRC of ICAI.
3. Post Secretary of Aurangabad Branch of WIRC of ICAI.