Draft Appeal for Demand made for Non-Existing dealer
Form GST APL-01 [See Rule 108(1)] Appeal to Appellate Authority In the Court of Additional/Joint/Special Commissioner (Appeal) …., Delhi Goods and Services Tax (GST) M/s XXX Through their Partner Mr. XXX (Appellant) Versus State Tax Officer Class-II/AVATO Ward-72, Zone-4, Delhi GST (Respondent) 1 GSTIN/TEMPORARY ID/UIN 07A….W 2 Legal name of the appellant XXX 3 TRADE NAME, […]
Draft Appeal for fake invoice case whereas adjudication made ex partie
Form GST APL – 01 Appeal to Appellate Authority 1 GSTIN/TEMPORARY ID/UIN 2 Legal name of the appellant 3 TRADE NAME, IF ANY 4 Address 5 Order No & Date 6 Designation of the officer passing the order appealed against 7 Date of communication of the order appealed against 8 Name of the authorized representative […]
Draft Appeal for demand made on ITC mismatch in GSTR 2A Vs 3B
Form GST APL – 01 Appeal to Appellate Authority 1 GSTIN/Temporary ID/UIN 2 Legal name of the appellant 3 Trade Name, if any 4 Address 5 Order No & Date 6 Designation of the officer passing the order appealed against 7 Date of communication of the order appealed against 8 Name of the authorized representative […]
Master Reply (KEY ISSUES HANDLED IN GST)
1. Whether Supplier Registration cancelled post invoice date has relevance? 2. Whether ITC reversal can be sought on the sole ground that registration of the Supplier has been cancelled from retrospective effect? 3. Whether High Court Judgements holding buyer bone fide is relevant? 4. How to handle time gap between inquiry and date of SCN? […]
Amendment to GST Refund Rules for Specified Goods: Notification No. 9/2022-Central Tax (Rate)
Simplified Explanation of Notification No. 9/2022-Central Tax (Rate) Heading: Amendment to GST Refund Rules for Specified Goods Overview: Notification No. 9/2022-Central Tax (Rate) updates the rules regarding the refund of unutilized Input Tax Credit (ITC) for certain goods. This amendment revises which goods are eligible for refund under GST when the tax rate on inputs […]
Section 143(2) Scrutiny Notice: A Complete Response Guide
Notice at a Glance Parameter Details Notice type Scrutiny assessment selection — full or limited What it means Your return has been selected for detailed examination Time limit for issue Within 3 months from end of FY in which return was filed Example ITR filed on 31 July 2025 → notice must be issued by […]
Section 131 Summons: Rights, Response, and Strategy
Notice at a Glance Parameter Details Notice type Summons — to appear before AO or produce documents Who can issue it? AO, Commissioner, and other specified authorities What it requires Personal appearance, production of books, or both Can assessee send a representative? Yes — an authorised representative (CA, advocate) can appear Is it compulsory? Yes […]
Section 133(6) Notice: The Third-Party Information Trap
Notice at a Glance Parameter Details Who receives this notice? Third parties — banks, CA firms, registrars, employers, brokers Can assessee also receive it? Yes — sometimes issued to the assessee directly about specific transactions What it demands Books, documents, statements, or information about specific transactions Time limit for compliance As specified — typically 15–30 […]
Section 142(1) Notice: Responding to Scrutiny Information Requests
Notice at a Glance Parameter Details Notice type Preliminary inquiry or demand for documents When issued Before or during scrutiny assessment Three purposes of 142(1) (a) Asking non-filer to file return (b) Asking for books/accounts (c) Demanding specific information Time limit to issue Must be within assessment completion time limit Reply deadline As specified in […]
Section 148A(b) Notice: How to Reply and Win
Notice at a Glance Parameter Details Notice type Show-cause before reassessment What it asks Why notice under Section 148 should not be issued Minimum reply time 7 days from date of service Maximum reply time 30 days from date of service AO must pass order within 1 month from receiving reply Time limit — income […]