1. Notice for Cancellation of GST Registration

– Assistance in understanding and responding to cancellation notices effectively.

2. GST Notice/Demand Order

– Support in analyzing GST demand orders and formulating appropriate responses.

What is it ?

GST Demand Order Notice is a formal communication issued by the Goods and Services Tax (GST) authorities to a taxpayer, indicating that there is a demand for payment of GST dues. This notice typically arises from findings of non-compliance, underreporting, or discrepancies in GST filings.

Purpose:

• To inform taxpayers about the amount of GST that is due for payment.
• To initiate recovery actions for unpaid or short-paid tax amounts.

Issuance:

• Usually issued under Section 73 (for non-payment or short payment) or Section 74 (in cases of suspected fraud).
• Accompanies a detailed explanation of the reasons for the demand.

3. Show Cause Notice

– Help in addressing show cause notices issued by tax authorities regarding GST compliance.

What is?

A Show Cause Notice (SCN) is a formal document issued by tax authorities or other regulatory bodies to a taxpayer, requiring them to explain or justify why a certain action should not be taken against them. This notice is typically issued in cases of suspected non-compliance, tax evasion, or violations of tax laws.

Purpose:

• To inform taxpayers of potential violations or discrepancies identified by the authorities.
• To give taxpayers an opportunity to provide explanations or defenses before any penalties or actions are imposed.

Issuance:

• Commonly issued under various provisions of tax laws, including:

• Goods and Services Tax (GST) Act: Particularly under Section 74 for suspected fraud or willful misrepresentation.
• Income Tax Act: For cases involving unexplained income or tax discrepancies.

4. Notice for Mismatching GST

– Guidance in resolving mismatches identified in GST returns and ensuring compliance.

What is it ?

A Notice for Mismatching GST is a formal communication from the Goods and Services Tax (GST) authorities to a taxpayer, indicating discrepancies between the GST returns filed by the taxpayer and the information available with the tax authorities. This notice typically highlights inconsistencies in data reported by the taxpayer and that reported by their suppliers or buyers.

Relevant Section:

• Section 39:
  This section pertains to the filing of GST returns and allows authorities to issue notices for mismatches found during the reconciliation of data between the taxpayer’s returns (GSTR-3B) and the details submitted by their suppliers (GSTR-1).

Purpose:

• To inform taxpayers about discrepancies that need to be addressed to ensure compliance with GST regulations.

Issuance:

• Issued when discrepancies are identified during the reconciliation of GST returns.

5. Filing of GST Appeal

– Comprehensive assistance in preparing and filing appeals against adverse GST assessments.

What is it?

Filing a GST appeal is the mandatory process by which a taxpayer appeals decisions issued by the Goods and Services Tax (GST) authority. This could involve disagreements about assessments, penalties, or the rejection of requests for refunds.

Types of GST Appeals

1. First Appeal:

• Authority: Filed with the Appellate Authority (Commissioner Appeals).
• Purpose: To contest decisions made by the GST authorities, such as assessment orders, penalties, or disallowance of input tax credit (ITC).
• Timeframe: Must be filed within three months from the date of the order.

2. Second Appeal:
   • Authority: Filed with the Goods and Services Tax Appellate Tribunal (GSTAT).
   • Purpose: If the taxpayer is unsatisfied with the decision of the first appeal, they can escalate the matter.
   • Timeframe: Must be filed within three months from the date of the order of the first appeal.
3. Appeal to High Court:
   • Authority: Filed in the respective High Court.
   • Purpose: To challenge the decisions of the Appellate Tribunal on substantial questions of law.

1. • Timeframe: Usually must be filed within 180 days from the date of the tribunal’s order.
2. Appeal to Supreme Court:

• Authority: Filed with the Supreme Court of India.
• Purpose: For appeals against High Court decisions on substantial questions of law or significant constitutional issues.
• Timeframe: Must be filed within a specified period as directed by the court.

Key Points:

• Hierarchy: Appeals progress through the hierarchy from the Appellate Authority to the Appellate Tribunal, then to the High Court, and finally to the Supreme Court.
• Grounds for Appeal: Appeals can be based on various grounds, including factual errors, legal misinterpretations, or procedural irregularities.
• Deposit Requirement: A certain percentage of the disputed tax may need to be deposited before filing an appeal, unless a stay order is granted.

6. GST Court Matters

– Professional representation in court for GST disputes and appeals.

GST Court Matters involve legal proceedings related to disputes between taxpayers and GST authorities, addressing issues such as assessments, penalties, and interpretations of GST laws.

Types of GST Court Matters:

1. Appeals Against Assessments:
   • Challenging inaccuracies in tax assessments by GST authorities.
2. Disputes Over Input Tax Credit (ITC):
   • Legal issues related to denied or adjusted ITC claims.
3. Penalties and Interest:
   • Contesting penalties imposed for non-compliance or late payments.
4. Refund Claims:
   • Disputes over rejected refund applications.
5. Constitutional Matters:
   • Challenges to the validity of GST law provisions.
6. Writ Petitions:
   • Legal petitions in higher courts to enforce rights or challenge government actions.

How B.Choice Professionals Can Help:

• Expert Guidance:
  • Provide knowledge of GST laws for tailored advice.
• Representation in Court:
  • Represent clients effectively in legal proceedings.
• Documentation Support:
  • Assist in preparing necessary appeal documents.
• Strategy Development:
  • Create effective strategies for dispute resolution.
• Negotiation:
  • Negotiate with tax authorities for amicable resolutions.
• Ongoing Support:
  • Offer continual assistance throughout the legal process.

7. GST Litigation

– Support and representation in GST-related litigation matters to protect your interests.

Definition:
GST Litigation refers to legal disputes arising under the Goods and Services Tax (GST) framework. These disputes typically involve challenges to decisions made by GST authorities, including assessments, penalties, refunds, and other compliance-related issues.

Key Aspects of GST Litigation:

• • Common Grounds for Litigation:
    • Disputed Assessments: Challenges to tax assessments made by GST authorities regarding the amount of tax owed.
    • Input Tax Credit (ITC) Issues: Disputes over the eligibility or denial of ITC claims.
    • Refund Claims: Legal battles concerning the rejection of refund applications for excess GST paid.
    • Penalties: Contests against penalties imposed for non-compliance or late payment of GST.