Tag: #GST

About Firm

Founded in 1985 by Mr V Lakshmikumaran and Mr V Sridharan with humble beginnings, the firm started with a Tax Practice but has gradually expanded to other areas. We are now a full-service law firm offering litigation, consulting and advisory services in Tax, International Trade, Corporate, Commercial Dispute Resolution, Intellectual Property Rights and Food Safety Law through the support of our 700+ professionals.

Job Title

Sr. Associate/Associate – GST-Advisory

Essential Qualification

• CA preferably first attempt or LLB from a known Law School with the strong academic track record.
• Prior experience in Indirect Tax would be preferred i. e. GST and/or customs.
• Excellent Communication and Drafting Skills.

Experience

0-5 years of experience in Indirect tax in the field of litigation or advisory.

Responsibilties

• In-depth research and analysis of legal provisions.
• Drafting of advises, opinions and compliance reports
• Preparation of Power Point presentations for client meetings, trainings, seminars etc.
• Analysis of client data for estimating tax impact on business transactions
• Scenario building for identifying most tax efficient business model
• Contributing in form of articles, monographs, etc.
• Client service delivery/execution
• Ability to pro-actively identify and discuss technical issues with clients while being mindful of firm risk issues
• Handle tax matters with regard to preparation of submissions, replies to notices, appeals etc., meeting the tax authorities, representation during appeals along with seniors etc.
• Executes the work on a multiple client base. Assumes near independent responsibility for smaller clients
• Develops rapport with middle layers of client management
• Develops commercial acumen
• Stays abreast of firm wide and competitor activities and general business trends
• Brings value to the client and manager by applying this knowledge in delivering solutions to clients
• Networking & Identification of opportunities:
• Begins to identify new opportunities for existing clients and communicates to manager
• Networks internally within the peer group and other levels in the firm in order to gain understanding of issues that may impact his clients
• Compiles legal data base and contribute in study session while continuously updating with latest legal developments such as circulars, notifications, decisions

Location

Mumbai, Maharashtra

CLICK HERE TO APPLY

Disclaimer: All information posted by us on Lexpeeps is true to our knowledge. But still, it is suggested that you check and confirm things on your level.

For regular updates on more opportunities, we can catch up at-

WhatsApp Group:

https://chat.whatsapp.com/Iez749mZfpaGfG4x2J6sr9

Telegram:

https://t.me/lexpeeps

LinkedIn:

https://www.linkedin.com/company/lexpeeps-in-lexpeeps-pvt-ltd

–Report by Mushkan Vasani

High Court Of Bombay at Aurangabad Bench while hearing the writ petition on 16th February 2023 in the case of Rohit Enterprises (Reg. no. 27AHQPD2485F1Z7) Through its proprietor, Changdeo Punjaji Deokar (Petitioner) Versus The Commissioner State GST Bhavan, The Dy. Commissioner, State Tax (Appeal) and The State Tax Officer. (Respondents), allowed the writ petition by restoring the GST registration number and setting aside the order passed by the State Tax Officer and the Dy. Commissioner, State Tax (Appeal).

FACTS:

In the present case, the petitioner is a proprietary firm engaged in the business of fabrication work. And is registered in the year 2018 under the Central Goods and Services Tax Act, 2017 (GST Act) as well as Maharashtra State Goods and Services Tax Act, 2017. The Petitioner states that the firm suffered a huge loss in the pandemic situation and the proprietor had undergone angioplasty during that period due to which the GST returns from August 2021 could not be filed.

However, Section 29(2) of the GST Act enables the concerned officer to cancel registration if the registered person/firm fails to furnish three consecutive returns. The State Tax Officer, Aurangabad (Respondent No. 3) issued a notice calling upon the petitioner to furnish his explanation within a period of 7 working days. The notice stipulated that the registration of the petitioner stood suspended. The petitioner replied to the notice within the given period citing the reason for the financial crunch. However, the State Tax Officer vide its order dated 14-03-2022 cancelled the registration with effect from 28-02-2022.

The petitioner requested for revocation of the cancellation of registration but the State Tax Officer issued a notice for rejection of the application. The petitioner was called upon to furnish the reply within 7 days along with some specific documents and a late filing penalty. The matter was taken up for hearing and finally, the State Tax Officer vide its order rejected the application of the petitioner seeking revocation of cancellation.

Further, the petitioner filed an appeal challenging cancellation of registration before the Dy. Commissioner/State Tax (Appeal), Aurangabad Division but however the appeal was rejected on technical grounds as it was time-barred and hence this petition is filed before this Hon’ble Court.

PETITIONERS CONTENTIONS:

The petitioner contended before this hon’ble court that :

1. The order passed by the Dy. Commissioner (Appeal) Aurangabad (Appellate authority) be set aside and quashed.
2. The Order passed by the State Tax Officer for cancellation of registration and suspending the registration w.e.f. 28.2.2022 may kindly be quashed and set aside.
3. And Finally that the petitioner registration no.27AHQPD2485F1Z7 is valid from 28.02.2022 onwards.

RESPONDENTS CONTENTIONS:

The respondents supported the impugned order.

JUDGEMENT:

The Hon’ble High Court of Bombay at Aurangabad Bench while referring to the judgment of the Supreme Court in the case of Mafatlal Industries Ltd. Vs Union of India reported in (1997) allowed the petition by quashing the order dated 28-02-2022 suspending the GST registration, the order dated 14-03-2022 cancelling GST registration of the petitioner passed by the State Tax Officer and the order dated 21-10-2022 passed by the Dy. Commissioner of Tax, Aurangabad (Appeal) (Appellate Authority) and declared that the registration No.27AHQPD2485F1Z7 in the name of the petitioner is valid from 28-02-2022 onwards subject to the condition that the petitioner files up-to-date GST returns and deposits entire pending dues along with applicable interest, penalty, late fees in terms of Rule 23 (1) of MAST Rules, 2017

READ FULL JUDGEMENT: https://bit.ly/3Ivp529

CITATION: (1997) 5 SCC 536