CONTENTS

GST LAW

Important Due Date Calendar

GST Appeals and Review Mechanism

• Introduction
• Various appellate authority
• Appellate Mechanism
• Appeals to Appellate Authority
• Appeal by aggrieved person
• Appeals before Tribunal
• Substituted: – Section 109. Constitution of Appellate Tribunal and Benches there of.-
• Substituted: -Section 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.-
• Concept of pre-deposit
• Pre-Deposit before Tribunal under GST Act
• Appeals by the Department (CGST/SGST) before the AA/ Tribunal
• Revision by Commissioner (CGST/SGST)
• Concept of authorised representative
• Appeal to the High Court
• Appeal to the Supreme Court
• Non appealable order

Pre-Deposit before Tribunal under GST Act

No appeal shall be filed under sub-section (1), unless the appellant has paid–

• Full amount of tax, interest, fine and penalty arising from the impugned order as is admitted by him and
• Sum equal to 20% of the remaining amount of TAX in dispute in addition to the amount deposited u/s 107(6) arising from the order subject to a maximum of Rs.50 Cr in relation to which the appeal has been filed.  (Section 112(8) of CGST Act)

Income Tax Law

Compounding of Offences under the Income-tax Act, 1961

• What is Compounding of offence?
• Classification of compounding of offences
• Offences That Cannot Be Compounded
• Offences for which assessee has been convicted
• Enabling Others in Tax Evasion
• Involvement in anti-national or terrorist activity
• Cases having bearing on a case under investigation

JAMMU & KASHMIR AND LADAKH HIGH COURT: – Case Name: – CIT Vs D.N. Memorial Trust: – Trust Registration under section 12AA cannot be denied for  generated Surplus Profit