Deficiency Memos
GST
GSTR-3B/GSTR-9 Mismatch Alone Can’t Prove Excess ITC: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru, has held that a mismatch...
GST
Retrospective GST Registration Cancellation Doesn’t Bar Audit For Later Period: Delhi High Court
The Delhi High Court has held that retrospective cancellation of GST registration does not,...
GST
Late Issuance Of Deficiency Memos—Can’t Be Used To Deny Or Limit Interest On GST ITC Refund: Delhi High Court
The Delhi High Court has held that late issuance of deficiency memos—can’t be used...
Latest articles
GST
GSTR-3B/GSTR-9 Mismatch Alone Can’t Prove Excess ITC: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru, has held that a mismatch...
GST
Retrospective GST Registration Cancellation Doesn’t Bar Audit For Later Period: Delhi High Court
The Delhi High Court has held that retrospective cancellation of GST registration does not,...
GST
GST Refund Filed On Last Day Of Extended Deadline Is Within Time; Deficiency Memos Don’t Reset Filing Date: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi State Bench, has dismissed a...
Direct Tax
₹2.59 Crore Cash Deposit Addition: ITAT Upholds Verification Of Withdrawals And Peak Credit Before Taxing Unexplained Amount
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has upheld directions requiring...