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UP GST Section 129(3) | The Dept. Must Prove If Goods Were Moved Twice Using the Same Documents

 Depending on its former decision in M/s Anandeshwar Traders v. State of U.P. and Others , the Allahabad High Court ruled that the burden to prove the double movement of goods based on the same documents lies on the department. The Allahabad High Court in M/s Anandeshwar Traders v. State of U.P. and Others ruled that the positive burden to prove that goods had been transported on an earlier occasion is in the Assessing Authority. The court noted that as no inquiries were incurred from taxpayers, toll plazas, purchasing dealers, or any other source as to whether goods had been transported earlier, no presumption can be drawn by the authorities just on the e-way bill. The Court in M/s Anandeshwar Traders ruled that a conclusion without proof cannot be drawn against the double use of e-way bills. Such a conclusion ought to be based on facts and proof that the assessing authority determined which has been examined to test the order correctness and not the conclusions, recorded without any

More States Consider Aadhaar-Based Authentication for GST Registration for Increasing Tax Efficiency

In the realm of bolstering tax administration integrity, five states, including states such as Tamil Nadu, Telangana, Karnataka and others, are considering Aadhaar-based authentication for GST registration . This move aims for enhanced transparency and accuracy. The decision emerged from the recent third National Coordination Meeting of senior Central and State GST officers, focusing on GST framework discussions. At present, the states of Andhra Pradesh, Gujarat and the Union Territory of Puducherry have initiated a trial program for Aadhaar authentication of taxpayers, which demonstrates how implementing such a system could bring some important advantages and is entirely feasible. As other states show their willingness to adopt this system, it has the potential to revolutionize the Good and Search Tax (GST) registration processes, leading to a significant transformation in the way taxpayers are verified and registered. Many Indian states have been increasingly concerned about identity