Daily Archives: January 16, 2018

Search under GST : Basic requirements to be observed during Search operations

By | January 16, 2018

What are the basic requirements to be observed during Search operations under GST? Ans. The following principles should be observed during  Search: No search of premises should be carried out without a valid search warrant issued by the proper officer. There should invariably be a lady officer accompanying the search team to residence. The officers… Read More »

Penalty if GST Collected but not paid to Govt

By | January 16, 2018

What happens if a person collects tax from another person but does not deposit the same with Government? Ans. It is mandatory to pay amount, collected from other person representing tax under this act, to the government. For any such amount not so paid, proper officer may issue SCN (show Cause Notice)  for recovery of… Read More »

Can refund be withheld by the GST department?

By | January 16, 2018

Can refund be withheld by the GST department? Yes, the proper officer can withhold refund of accumulated ITC under Section 54(3)  in the following circumstances: i. If the person has failed to furnish any return till he files such return; ii. If the registered taxable person is required to pay any tax, interest or penalty… Read More »

E-way bill drafted by Govt. take proper care of interest of revenue: Madras HC

By | January 16, 2018

HIGH COURT OF MADRAS K.K. Ramesh v. Union of India M. SATHYANARAYANAN AND MRS. R. HEMALATHA, JJ. W.P. (MD) NO. 16112 OF 2017 JANUARY  3, 2018 K.K. Ramesh for the Petitioner. Ms. S. Logeshwari for the Respondent. ORDER M. Sathyanarayanan, J. – By consent, the Writ Petition itself is taken up for final disposal. 2. The petitioner seems to have been aggrieved by… Read More »