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SCN - Specimen Application for Condonation of Delay in Filing Appeal before Joint Commissioner (Appeals)
BackgroundIn this case, the appellant was unable to file an appeal within the prescribed time limit as his financial records were retained by the tax department. Accordingly, he is filing an applicati...
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SCN - Draft appeal submission to CIT(A)
Date: 15.06.2024To,The Commissioner of Income Tax (Appeals)ChennaiDear Sir/Madam,Re.: M/s. Zenith Traders PAN: ABCDE5678GSub.: Filing of Appeal for the Assessment Year 2022-23With reference to the abo...
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Revised Guidelines for Mandatory Scrutiny Selection of Income Tax Returns for FY 2025-26
1. Overview of Scrutiny Selection1.1 Introduction to the CASS MechanismThe Central Board of Direct Taxes (CBDT) utilizes the Computer Aided Scrutiny Selection (CASS) framework to centralize and automa...
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SCN - Response to Show Cause Notice under Section 122(3)(e) of the CGST Act, 2017
Subject: Response to Show Cause Notice under Section 122(3)(e) of the CGST Act, 2017 – Regarding Alleged Non-Issuance of E-Invoices for FY 2022-23 & 2023-24Date: [To be inserted]ToThe Assistant Commis...
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SCN - Comprehensive Response to Show Cause Notice Alleging Ineligible Input Tax Credit under Second Proviso to Section 16(2) of the CGST Act, 2017
Subject: Comprehensive Response to Show Cause Notice Alleging Ineligible Input Tax Credit under Second Proviso to Section 16(2) of the CGST Act, 2017 – Payment to Supplier Exceeding 180 DaysDate: [To...
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SCN - Response to Show Cause Notice regarding Proposed Cancellation of GST Registration under Section 29(1)(a) of the CGST Act, 2017
Subject: Response to Show Cause Notice regarding Proposed Cancellation of GST Registration under Section 29(1)(a) of the CGST Act, 2017Dated: [Insert Date]ToThe Proper Officer[Jurisdictional GST Autho...
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SCN - Response to Show Cause Notice under Section 46 of the CGST Act, 2017 – Non-Filing of GST Return(s)
Subject: Response to Show Cause Notice under Section 46 of the CGST Act, 2017 – Non-Filing of GST Return(s)Ref: Notice No. [Insert Notice Number] dated [Insert Date] pertaining to GSTIN: [Insert GSTIN...
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SCN - Response to Show Cause Notice under Section 151 of CGST Act, 2017 – Clarification on TDS Mismatch
Subject: Response to Show Cause Notice under Section 151 of CGST Act, 2017 – Clarification on TDS MismatchTo:The Assistant CommissionerAnti-Evasion Bureau, SatnaDepartment of Commercial Tax, Madhya Pr...
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Procedures for Submission of SPL-01/SPL-02 Forms When Payment Made via GSTR-3B and Related Scenarios
Guidance Note Issued: 12th June, 2025Subject: Procedures for Submission of SPL-01/SPL-02 Forms When Payment Made via GSTR-3B and Related ScenariosOverview of Issues in Filing SPL-01/SPL-02 under Secti...
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Enhanced Inter-Operable E-Way Bill Services: Launch of E-Way Bill 2.0 Portal
1. IntroductionThe Goods and Services Tax Network (GSTN) has announced the rollout of the E-Way Bill 2.0 portal (https://ewaybill2.gst.gov.in), to be launched by the National Informatics Centre (NIC)...
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Important Update: Advisory on Filing Overdue GST Returns Before Three-Year Deadline
New Filing Deadline for GST Returns Introduced(i) Implementation of Finance Act, 2023 and Relevant Notification(a) According to the Finance Act, 2023 (Act No. 8 of 2023) dated 31st March 2023, and as...
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SCN - Comprehensive Reply to Show Cause Notice – Disallowance of Purchases under Section 69C, Income Tax Act, 1961
Subject: Comprehensive Reply to Show Cause Notice – Disallowance of Purchases under Section 69C, Income Tax Act, 1961 for AY 2016-17Dated: [Insert Date]To,The Assessing Officer,Income Tax Department,[...
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SCN - Detailed Reply to Show Cause Notice for Penalty Proceedings under Section 271AAC of the Income Tax Act, 1961
Subject: Detailed Reply to Show Cause Notice for Penalty Proceedings under Section 271AAC of the Income Tax Act, 1961 – Assessment Year [Insert Year]ToThe Assessing Officer,Income Tax Department,[Offi...
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SCN - Response to Show Cause Notice under Section 271FAA r.w.s. 274 of the Income Tax Act, 1961 – Alleged Non-compliance in Furnishing Statement of Financial Transaction (Form 61A)
Subject: Response to Show Cause Notice under Section 271FAA r.w.s. 274 of the Income Tax Act, 1961 – Alleged Non-compliance in Furnishing Statement of Financial Transaction (Form 61A)Ref: Notice No. [...
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E-Way Bill 2.0: Major Overhaul in the GST E-Way Bill System
Introduction to the E-Way Bill 2.0 SystemThe Goods and Services Tax Network (GSTN) has announced the introduction of an updated E-Way Bill 2.0 portal, which will become operational on July 1, 2025. Th...
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Corporate Restructuring Made Easier: MCA’s Expansion of Fast-Track Merger Pathway
Introduction to Recent MCA ReformsThe Ministry of Corporate Affairs (MCA) issued a Draft Notification on April 6, 2025, proposing significant revisions to the Companies (Compromises, Arrangements and...
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Claiming Tax Deductions on Loans Paid for Others: A Complete Analysis with Practical Guidance
1. Introduction: The Legal Lens on Loan RepaymentsIn the Indian context, financial assistance among family members is common, particularly when it comes to substantial commitments such as home and edu...
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Form 3CD Amendments for FY 2024-25: Practical Considerations, Interpretational Concerns, and the Road Ahead
OverviewThe Central Board of Direct Taxes (CBDT), through Notification G.S.R. 207(E) dated March 28, 2025, has introduced significant modifications to Form 3CD, the statutory Tax Audit Report under th...
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Sikkim High Court’s Decision on ITC Refund at Business Closure: In-Depth Analysis
Introduction and Core Issuei) Overview of Sikkim High Court’s RulingThe Sikkim High Court, in its recent judgment dated 10 June 2025 in the matter of M/S SICPA India Private Limited and Another vs Uni...
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Dress Code, Core Duties, and Procedural Obligations of Authorized Representatives before the GST Appellate Tribunal (GSTAT)
1. OverviewThis segment elaborates on the required attire, principal functions, and procedural obligations that Authorized Representatives (AR) must fulfill during proceedings before the GSTAT, buildi...