Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
Profile

M.Com, FCA, FCS, ACIS(UK), PhD, D.Litt- Managing Partner, Agarwal Sanjiv & Company, Chartered Accountants, Jaipur ; Author of over 35 books of professional interests including Goods and Services Tax (GST), Service Tax, LLPs, Capital Market, Corporate Governance, Company Law etc; Also written thousands of Articles published in various journals and websites including TMI. Member of Indirect Tax Committee of ICAI-2010; Member of Secretarial Standards Board of ICSI (2003, 2007, 2009, 2014 and 2018); Member of Expert Advisory Board of ICSI (2010-13, 2015-16 and 2016-17). Actively associated on Indirect Taxes with ICAI / ICSI / Chambers. Participated in various conferences on topics of professional interests. Domain areas - Indirect Taxes including Service Tax, Goods and Services Tax(GST); Corporate Laws and Corporate Governance; Also a qualified Insolvency Professional (IP). Dr. Agarwal has been on the board of many companies including banks and has chaired audit committee of board of all such companies. These inter alia, include Jaipur Stock Exchange Ltd., Compucom Software Ltd., State Bank of Bikaner & Jaipur, Jammu & Kashmir Bank Ltd., Rajasthan, Financial Corporation Ltd. etc. He may be contacted at [email protected] / [email protected]

0 Records Found

No issues posted by the user yet!

8 Replies on 4 Issues
Like0Bookmark
Issue Id: 108599
Service Tax liability under Reverse Charge Mechanism for Advocate Service
Greetings In case of Services Provided by Advocate, (As per Notification No. 25/2012 dated 20-06-2012 serial No.6 (B)(iii), there is mentioned ... Read Full Issue
Service Tax
Author
Date 14 May 2015
Replies 2 Replies
Views 2415 Views
Like0Bookmark
Issue Id: 4918
CENVAT Credit on Director Sitting Fee.
Sir,   Please let us know that " CENVAT Credit is available on Director Sitting Fee. OR are we entitled to avail CENVAT Credit on Director ... Read Full Issue
Service Tax
Author
Date 07 Nov 2012
Replies 3 Replies
Views 10202 Views
Like0Bookmark
Issue Id: 4885
Reverse charge-applicability
experts, when a company hires(contract carriage) buses and taxi cars for transporting employees, what is the applicability of reverse service ... Read Full Issue
Service Tax
Author
Date 01 Nov 2012
Replies 1 Reply
Views 12706 Views
Like0Bookmark
Issue Id: 2374
Service Tax on carraige of goods through road transport
Please guide on the latest provision of service tax on transportation of goods through road transport. Pl confirm if the service tax is now to be ... Read Full Issue
Service Tax
Author
Date 20 Nov 2010
Replies 1 Reply
Views 1512 Views
Showing 1 to 20 of 1766 Results
Like0Bookmark
RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX
GST appellate procedure requires taxpayer-specific departmental appeals before territorially competent Tribunal Benches in common adjudication matters.
Departmental appeals from DGGI matters decided by a Common Adjudicating Authority require separate appeals for each taxpayer, filed by the respective jurisdictional Commissioner before the GSTAT Bench having territorial jurisdiction over that taxpayer. GSTAT has commenced or reorganised specified Benches, revised case classifications, released part-heard matters for reassignment, and required classification based on pleadings and legal issues. Proposed e-way bill enhancements, including final-recipient GSTIN capture and voluntary closure, are on hold until further notice; existing functionality continues unchanged. (AI Summary)
Goods and Services Tax - GST
Author
Date 06 Aug 2026
Like1Bookmark
JURISDICTION FOR INTELLIGENCE BASED ENFORCEMENT IN GST
Intelligence-based GST enforcement permits either tax administration to investigate, while duplicate adjudication on the same subject matter is barred.
Intelligence-based GST enforcement may be initiated by either the Central or State tax administration irrespective of taxpayer assignment. The authority commencing action may investigate, issue a show cause notice, adjudicate and recover. Parallel adjudicatory proceedings on the same subject matter are barred. Proceedings formally commence through issuance of a show cause notice; summons, searches, seizures and preliminary inquiries do not independently constitute adjudicatory proceedings. Both administrations may investigate until identical liability and contravention are established, but duplicate adjudication after an existing show cause notice is not permitted. (AI Summary)
Goods and Services Tax - GST
Author
Date 05 Aug 2026
Like0Bookmark
INTERPRETATION OF 'REASON TO BELIEVE' IN GST
Reason to believe requires objective, relevant material and a rational nexus before inspection, search, arrest or other coercive action.
'Reason to believe' requires an objectively supportable, good-faith belief based on relevant facts and material, and is stronger than mere suspicion or subjective satisfaction. For inspection, search or arrest, the available material must bear a rational connection or live nexus to the belief and statutory purpose. Although conclusive proof is unnecessary at the initial stage, a bare assertion of satisfaction is insufficient. Judicial review may examine whether relevant grounds and a prima facie rational basis existed, without substituting the officer's assessment. (AI Summary)
Goods and Services Tax - GST
Author
Date 31 Jul 2026
Like0Bookmark
GST INSPECTION DECODED........
GST inspection powers require written reasons to believe, limited premises access, and separate authorisation before intrusive search measures.
GST inspection permits verification at taxable persons' business premises and locations connected with transport, storage, goods or records. Written authorisation based on reasons to believe is required where suppression of transactions or stock, excess input tax credit, tax-evasion contraventions, tax-unpaid goods, or evasive recordkeeping is suspected. Officers must remain within the authorised scope; inspection differs from search, and conversion to search requires separate authorisation. The procedure addresses authorisation, verification of premises, seizure and prohibition orders, provisional release, disposal, and subsequent proceedings. (AI Summary)
Goods and Services Tax - GST
Author
Date 30 Jul 2026
Like0Bookmark
GST INSPECTION, SEARCH & SEIZURE - SCOPE OF PREMISES
GST business premises scope includes operational, storage, accounting and agency locations, shaping inspection, search, seizure and record-maintenance obligations.
GST inspection, search and seizure may cover goods, documents, books or other things concealed at a place of business or principal place of business. A place of business includes premises from which business is ordinarily conducted, storage locations, places for supplying or receiving goods or services, locations where books are maintained, and places through which business is conducted by an agent. A principal place of business is a qualifying place specified in the registration certificate, where prescribed accounts and records are maintained; accounts for each registered additional place must be kept at that relevant location. (AI Summary)
Goods and Services Tax - GST
Author
Date 25 Jul 2026
Like0Bookmark
RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX
Centralised GST administration for multi-registration taxpayers is under review to reduce compliance burden and streamline Central Tax oversight.
A Central Board working group will examine centralised GST administration for taxpayers with multiple registrations under one permanent account number. It will consider taxpayer jurisdictional difficulties, the Large Taxpayer Unit model, optional or mandatory coverage, allocation criteria, and the legal, administrative, information-technology, and manpower measures needed for implementation. The proposed framework is intended to enable single-point Central Tax administration, reduce interaction with multiple commissionerates, and promote consistency in audits, assessments, refunds, investigations, and communications. (AI Summary)
Goods and Services Tax - GST
Author
Date 24 Jul 2026
Like0Bookmark
POWER OF INSPECTION IN GST - WHAT SECTION 67 PROVIDES!!
GST inspection and search powers require reason to believe, written authorisation, taxpayer safeguards, and criminal procedure compliance.
GST inspection, search and seizure powers under section 67 are exceptional measures that require a written authorisation based on reason to believe by a proper officer not below the rank of Joint Commissioner. They may address suppressed transactions, excess input tax credit, tax-evasion contraventions and goods escaping tax. Goods and relevant records may be seized or detained, subject to safeguards including copies of records, limited retention, provisional release, notice-linked return of goods, inventory requirements, and criminal procedure safeguards during search and seizure. (AI Summary)
Goods and Services Tax - GST
Author
Date 23 Jul 2026
Like0Bookmark
POWER OF ARREST: APEX COURT IN RADHIKA CASE
GST arrest powers require recorded reasons, procedural safeguards, judicial oversight, and evidence before coercive action against taxpayers.
Arrest under the Customs Act and GST enactments requires an authorised officer to record written reasons to believe, founded on material showing a qualifying offence. Arrest cannot be used routinely for investigation, confession, harassment, or coercive tax recovery. The arrested person must receive the reasons for arrest and procedural safeguards, including legal assistance, an arrest memo, and timely production before a Magistrate. Criminal procedure provisions apply unless excluded. GST powers to summon, arrest and prosecute are ancillary to GST collection, but arrest without formal assessment requires material establishing the relevant offence and its non-bailable character. (AI Summary)
Goods and Services Tax - GST
Author
Date 22 Jul 2026
Like0Bookmark
OFFENCES LEADING TO ARREST....
GST arrest safeguards require communicated grounds, authorised action, Magistrate production within twenty-four hours, and access to legal representation
Arrest under the CGST Act, 2017 applies to specified offences under section 132(1) and repeat offences under section 132(2), including tax evasion, wrongful input tax credit or refunds, and specified fraudulent conduct. The Commissioner may authorise an officer to arrest where there are reasons to believe that a specified offence was committed. The arrested person must be informed of the grounds of arrest and, for a cognizable offence, produced before a Magistrate within twenty-four hours. Non-cognizable and bailable offences permit release on bail by the Deputy or Assistant Commissioner, subject to the Code of Criminal Procedure. Article 22 provides related constitutional safeguards. (AI Summary)
Goods and Services Tax - GST
Author
Date 13 Jul 2026
Like0Bookmark
ARREST PROVISIONS IN GST AT A GLANCE
GST arrest powers apply only for specified offences, subject to prior authorization, constitutional safeguards, and bail classification.
GST arrest powers are available only in exceptional cases, with prior written authorization from the Commissioner and a reason to believe that specified offences under section 132 have been committed. The mechanism applies only to offences specified for arrest, with repeat offenders liable irrespective of the tax amount involved. The commentary also distinguishes between non-cognizable and bailable cases and cognizable and non-bailable cases, while emphasizing constitutional safeguards, including procedure established by law and prompt communication of grounds of arrest. (AI Summary)
Goods and Services Tax - GST
Author
Date 13 Jul 2026
Like0Bookmark
GST @ 9 YEARS - A CRISP REPORT
GST reform and digital administration continue to reshape indirect taxation through online compliance, appellate changes, and evolving credit disputes.
Goods and Services Tax has completed nine years in India as an evolving indirect tax regime marked by tax integration, online compliance, reduced cascading, and higher revenue mobilisation. The report notes the transition from foundation to digital transformation and intelligent administration, including e-way bills, e-invoicing, Aadhaar authentication, QRMP, AI analytics, and the functional commencement of GST Appellate Tribunal. It also highlights continuing issues such as interpretational disputes, fake invoices, ITC mismatches, excessive compliance, multiple slabs, and the need for smoother administration, faster adjudication, and stronger centre-state coordination. (AI Summary)
Goods and Services Tax - GST
Author
Date 09 Jul 2026
Like0Bookmark
RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX
Jurisdiction on taxpayer transfer now follows current authority, while earlier valid actions remain effective and further proceedings shift accordingly.
CBIC has clarified that in cases of migration or transfer of a taxable person to another jurisdiction, jurisdiction is to be determined as on the date a statutory power is invoked. Valid actions already taken by the transferor officer remain effective, but subsequent conduct, implementation and consequential proceedings must be handled by the transferee officer having current jurisdiction, including appeals and further action. The transferor officer should not initiate fresh proceedings after the transfer. (AI Summary)
Goods and Services Tax - GST
Author
Date 08 Jul 2026
Like0Bookmark
JUDICIAL VIEW ON WRIT vs ALTERNATE REMEDY IN GST
Alternate appellate remedy in GST limits writ jurisdiction, with courts preferring statutory appeals and interim protection where tribunal is non-functional.
Writ jurisdiction in GST matters is generally unavailable where the Act provides an alternate appellate remedy, particularly an appeal to the Appellate Tribunal under the statutory scheme. Where the Tribunal has not yet become functional, courts have emphasised the existence of the appellate mechanism and the Government's extension of limitation for filing appeals. The article also notes interim protection in some cases until the Tribunal is constituted, and that disputes over classification, pre-deposit, and appellate orders should ordinarily be dealt with within the statutory hierarchy. (AI Summary)
Goods and Services Tax - GST
Author
Date 01 Jul 2026
Like0Bookmark
PRE-DEPOSIT FOR TRIBUNAL APPEALS IN GST
Pre-deposit for GST appeals now centers on reduced tribunal requirements, penalty-only cases, and adjustment of DRC-03 payments.
Pre-deposit for GST tribunal appeals requires payment of the admitted portion of tax, interest, fine, fee and penalty, together with a prescribed percentage of the disputed amount. The framework applies to cross objections as well, and the amount in dispute includes tax determined, fee, fine and penalty. The article also notes amendments reducing the pre-deposit burden, including a ten per cent pre-deposit for tribunal appeals and a ten per cent pre-deposit in penalty-only cases, along with adjustment of Form GST DRC-03 payments. (AI Summary)
Goods and Services Tax - GST
Author
Date 30 Jun 2026
Like0Bookmark
REFUND OF DEPOSIT PAID FOR GST APPEALS
GST pre-deposit refund attracts interest from deposit date until actual refund under the refund provisions.
Refund of pre-deposit made for GST appeals carries interest where the amount becomes refundable on a favourable appellate outcome. The interest is payable from the date of deposit until the date of actual refund. The rate and period of interest are linked to the GST refund provisions, including delayed refund interest and the higher interest applicable where refund follows a final appellate or court order. (AI Summary)
Goods and Services Tax - GST
Author
Date 29 Jun 2026
Like0Bookmark
REVISION OF BAIL ORDER IN GOODS AND SERVICES TAX
Revisionary power under GST cannot alter bail conditions governed by criminal procedure when no revenue detriment exists.
Revisionary power under section 108 of the CGST Act, 2017 is exercisable only where a subordinate order is erroneous and prejudicial to revenue, and within the statutory time limits. In bail matters, the authority that imposed the bail conditions may waive, modify, or stay them according to the facts and stage of investigation, but the Revisional Authority under the CGST Act is not empowered to stay or alter bail conditions governed by the Code of Criminal Procedure, 1973, and revision applications in such matters are stated to be not maintainable when no revenue detriment is involved. (AI Summary)
Goods and Services Tax - GST
Author
Date 27 Jun 2026
Like0Bookmark
RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX
GST procedural updates cover SCN service, appeal pre-deposit guidance, e-way bill API changes, and court fee filing support.
GST administration developments include notifications, advisories and field instructions on excise relief for ethanol-blended petrol, GSTAT procedural refinements, legacy appeal filing support, pre-deposit and court fee handling, ship-to GSTIN validation in e-Invoice and e-way bill APIs, voluntary e-way bill closure, and linkage of DRC-03 payments with outstanding demands. State and commissionerate-level instructions require service of show cause notices and demand orders through the GST portal as well as by registered or speed post for intimation, while treating portal availability as the date of receipt. (AI Summary)
Goods and Services Tax - GST
Author
Date 25 Jun 2026
Like0Bookmark
CONFISCATION OF GOODS IN GST LAW
Confiscation under GST law: goods and conveyances may be seized for tax evasion, with notice, hearing, and fine in lieu provisions.
Confiscation under GST arises under section 130 of the CGST Act, 2017 in specified cases involving contravention of the Act or rules, tax evasion, non-accounting of taxable goods, supply of taxable goods without registration, or improper use of conveyance for carriage of goods. Goods and conveyances liable to confiscation vest in the Government, and the proper officer may offer fine in lieu of confiscation subject to statutory limits, including the minimum fine-and-penalty threshold and the special rule for hired conveyances. The provision applies to goods and conveyances, not services, and requires notice, hearing, possession, and disposal procedure before confiscation is completed. (AI Summary)
Goods and Services Tax - GST
Author
Date 24 Jun 2026
Like0Bookmark
GSTAT (PROCEDURE) RULES, 2025 - PROPOSED CHANGES
GSTAT procedure rules proposed changes streamline appeal filing, verification, translations, interim applications, cause lists, and rectification practice.
Proposed amendments to the GSTAT (Procedure) Rules, 2025 revise filing, verification, translation, interlocutory applications, replies, cause lists and rectification procedure. The changes broaden the definition of certified copy, permit the Registrar to notify appeal-filing procedure, streamline online filing through the GSTAT portal, and prescribe documentation requirements for appeals. They also allow the Bench discretion on translation of non-English documents, confine interlocutory applications to specified interim prayers, fix timelines for respondent filings, provide for weekly cause lists, and remove fee for rectification applications. (AI Summary)
Goods and Services Tax - GST
Author
Date 17 Jun 2026
Like0Bookmark
RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX
GST compliance and tribunal updates include e-way bill timeline extension, robe relaxation, and reported waiver-rule drafting under section 11A.
GST-related administrative and compliance developments include higher e-way bill generation, signalling business momentum, and a reported move to operationalise section 11A of the CGST Act for exceptional waiver of tax dues on GST Council recommendation. Tribunal and portal updates include relaxation of robe requirements at GSTAT during extreme heat, extension of the Ship to GSTIN and voluntary e-way bill closure functionalities to 1 August 2026, commencement of the Mumbai State Bench, and establishment of a help desk at the Chennai Bench for filing and procedural assistance. (AI Summary)
Goods and Services Tax - GST
Author
Date 16 Jun 2026
Dr. Sanjiv Agarwal
╳
Organization
Organization

Agarwal Sanjiv & Company

Connected
Connected

July 2009