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GST Articles

RATTAN ADVOCATES | > GST Articles

Appeal to the First Appellate Authority and Review Mechanism under GST

Appeal to the First Appellate Authority and Review  Mechanism under GST : A Brief … Rimika Khera                   B.Com LL.M With the advent of Goods and Service tax in India on July 1, 2017, many of the indirect taxes have been merged into this significant tax regime. The Government’s initiative to launch GST soon after Demonetization was the most crucial move. Tax Laws are certainly multifaceted which brings lots of complexities and obligations on the part of the tax payer and GST was no exception to this.  The procedure related obligations were more grave because the population of India was not used to of this mechanism. Although it has removed the various drawbacks of earlier tax laws but on the other hand, it has also created a mechanism which was totally new for the masses. The idea of the Government regarding One Nation One Tax was still difficult to accomplish.  Soon with the passage of time, the lawful compliance of Goods and Service Tax becomes smooth. Both the departmental authorities as well as Assessee got schooled with the new tax administration. The taxpayer’s compliance with the GST is verified by the tax officer (by various instruments such...

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Assessment Mechanism under GST

Meaning of Assessment Briefly speaking, assessment is an official determination tax and penalty and interest. In GST, this official determination is made by the public officer. It does not include only the imposition of tax, penalty and interest but also the whole procedure laid down in the act for imposing liability upon the tax payer and collection of tax and penalty by various prescribed modes under the law. Hence, in comprehensive sense, it comprehends the whole procedure for ascertaining and imposing liability upon the tax payers and the machinery for the enforcement thereof. [C.A. Abraham. V. ITO (1961) 41 ITR 425 (SC)]. It will not be over simplification of reality if we say that assessment is essentially a judicial function. The functions which the taxing authority discharge in making assessment are a judicial function. [(1954) 26 ITR 1 (SC)]. These functions must be faithfully and conscientiously discharged in respect of each assess and not on any general instructions of the departmental officers or according to set pattern or any pre determined formula. The process of mechanism, machinery and manner of assessment under GST Act is contained under sections starting from 59 to 64 of Goods and Service Tax Act, 2017. These sections...

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