Suggest Content
Contribute hereNewsletter
See all DesignsFri sales Capsules
Subscribe FREE23-24 Yearly Posters
Click Here
Latest Samples Home
CBIC Issues Clarified Guidelines for Processing GST Registration Applications
Updates by
Practiceguru Sample Posters
Instruction No. 03/2025-GST dated 17th April 2025, issued by CBIC, provides updated and uniform guidelines for officers processing GST registration applications. It aims to prevent undue harassment of genuine applicants while curbing fraudulent registrations.
Officers are directed to seek only prescribed documents listed in Form GST REG-01 and avoid unnecessary or presumptive queries. Clear instructions are given for owned, rented, shared, or SEZ premises, as well as business constitution documents.
Timelines for approval or rejection are reiterated, and strict disciplinary action is advised against deviations from these instructions.
Officers are directed to seek only prescribed documents listed in Form GST REG-01 and avoid unnecessary or presumptive queries. Clear instructions are given for owned, rented, shared, or SEZ premises, as well as business constitution documents.
Timelines for approval or rejection are reiterated, and strict disciplinary action is advised against deviations from these instructions.
Tax Updates Go to List
Reassessment Notice Quashed for Exceeding Limitation Period
Practiceguru Sample Posters - Pl Subscribe
Synod Farms and Infra Developers (P.) Ltd. v. Chief Commissioner of Income-tax Central, Delhi
W.P.(C) No. 12772 of 2024
Updates by
Practiceguru Sample Posters - Pl Subscribe
Facts:
A search related to the Om Kothari Group in July 2020 revealed that Synod Farms had purchased a flat, making part of the payment in unaccounted cash (commonly referred to as on-money).
The AO recorded his satisfaction for reopening assessments for AYs 2015-16 to 2021-22 on 11.03.2023, but strangely issued a notice u/s 148A(b) for AY 2014-15, which was not part of the satisfaction note.
Synod Farms challenged the notice, arguing that there was no recorded satisfaction or fresh material justifying reopening for AY 2014-15, and the notice was issued beyond the legally permitted time limit.
Decision: The Delhi HC held that the statutory time limit u/s 149 for reopening an assessment must be counted from the date of the AOs satisfaction, not from the date of the original search. Since there was no specific information or reasoning recorded for AY 2014-15, and the reopening was initiated after more than 10 years, it was considered barred by limitation. The Court therefore invalidated and quashed the reassessment notice for AY 2014-15.
Decision: The Delhi HC held that the statutory time limit u/s 149 for reopening an assessment must be counted from the date of the AOs satisfaction, not from the date of the original search. Since there was no specific information or reasoning recorded for AY 2014-15, and the reopening was initiated after more than 10 years, it was considered barred by limitation. The Court therefore invalidated and quashed the reassessment notice for AY 2014-15.
Practiceguru Sample Posters - Pl Subscribe
Footer Contactbar Samples
CBIC Issues Clarified Guidelines for Processing GST Registration Applications
Updates by
Practiceguru Sample Posters
Instruction No. 03/2025-GST dated 17th April 2025, issued by CBIC, provides updated and uniform guidelines for officers processing GST registration applications. It aims to prevent undue harassment of genuine applicants while curbing fraudulent registrations.
Officers are directed to seek only prescribed documents listed in Form GST REG-01 and avoid unnecessary or presumptive queries. Clear instructions are given for owned, rented, shared, or SEZ premises, as well as business constitution documents.
Timelines for approval or rejection are reiterated, and strict disciplinary action is advised against deviations from these instructions.
Officers are directed to seek only prescribed documents listed in Form GST REG-01 and avoid unnecessary or presumptive queries. Clear instructions are given for owned, rented, shared, or SEZ premises, as well as business constitution documents.
Timelines for approval or rejection are reiterated, and strict disciplinary action is advised against deviations from these instructions.
Tax Updates Go to List
Bulk Posters Direct Link for Apr Month
| Type of Poster | Standard Contactbar | Split Contactbar |
|---|---|---|
| Colour Posters | 1 to 23 poster
| 1 to 23 Posters
|
| White Posters | 1 to 23 Posters
| 1 to 23 Posters
|
| 3rd Design | will be Launched soon | will be Launched soon |
Lets Grow your Tax Firm
Download posters from Apps
Have you tried this?New
9. Mutual Fund
Recommended Offers for you
Personal Finance Posters
Click for Details
Whatsapp for Course inquiry
Inquire Now
Try new Tax Updates Posters Rs. 100 per month
Try new Weekly Posters Rs. 42 per month
प्रत्येक देय तिथि और कर अद्यतन के तहत नए हिंदी पोस्टर आज़माएं
For Due Dates in Excel, Click here
Avail new Combo
offersTax Due Dates and Updates App
Install now
Branding Tips for Professionals
Looking to Grow Tax Practice?
Subscribe Now
More than 3600 Subscribers learing new Ideas regularly, Join today, Subscribe
