Category: Industry Insights

The Andhra Pradesh High Court has confirmed that when a government department takes action u/s79 to collect unpaid taxes, they do not have to give a heads-up to the taxpayer before asking their bank to pay the owed amount. This is allowed as long as the tax issue has already been decided and is final. […]

The post Andhra Pradesh HC: GST Recovery via Bank Allowed Without Notice if Dues Finalised first appeared on SAG Infotech Official Tax Blog.    

The absence of a formal status-tracking procedure for tax evasion complaints can enhance suspicion among complainants that their case may have been “quietly settled” or closed without due consideration, the Central Information Commission has cautioned, while advising GST authorities to roll out a monitoring system. Information Commissioner Vinod Kumar Tiwari, in a recent order, has […]

The post CIC Urges Authorities to Implement GST Evasion Complaint Tracking System first appeared on SAG Infotech Official Tax Blog.    

The Bombay High Court has stated that the Goods and Services Tax (GST) department cannot start recovery actions against taxpayers until the official period for filing appeals has passed. The court emphasised that taking such actions too soon would make the right to appeal meaningless. A panel of judges, Justices G.S. Kulkarni and Aarti Sathe, […]

The post Bombay High Court: No GST Recovery Until Appeal Window Closes first appeared on SAG Infotech Official Tax Blog.    

The Karnataka Authority for Advance Ruling (AAR) has held that while the margin scheme is not specified under the GST law, taxation based on margin can be applied subject to strict compliance with the prescribed conditions. The bench of Kalyanam Rajesh Rama Rao and Sivakumar S Itagi has mentioned that second-hand motor vehicles fall under […]

The post No ITC, No Full-Value Tax: Karnataka AAR Backs Margin-Based GST on Used Vehicle Sales first appeared on SAG Infotech Official Tax Blog.