Sumit Ved & Associates

20/10/2025

25/09/2025

03/09/2025

19/08/2025

Delhi HC – Fraudulent ITC under Misused GSTIN

🚨 Delhi HC Update
⚖️ Fraudulent ITC under a misused second GSTIN → No writ relief granted.

🔎 Key Takeaways:
• Petitioner negligent in preventing misuse.
• Evidence showed GSTIN allotment emails were received.
• Factual disputes not suitable under Article 226.
• Appeal u/s 107 CGST Act directed.

💡 “Negligence in compliance costs more than compliance itself.”

“One careless step, the road gets tough,
In GST compliance, vigilance is enough.”

19/08/2025

Bombay HC – Vague SCN in GST Cancellation

📜 Bombay HC Update
⚖️ Vague SCN & non-speaking cancellation orders → Quashed.

🔎 Key Takeaways:
• SCN invalid → lacked specific allegations.
• Orders were vague, unreasoned, non-speaking.
• Registration restored with liberty for fresh SCN.

💡 “Notices must be clear – vague orders cannot cancel rights.”

“When reasons are missing, justice takes a stand,
Clarity in law is what fairness demands.”

19/08/2025

Allahabad HC – E-Way Bill Lapse

🚛 Allahabad HC Update
⚖️ Omission of transporter’s name in e-way bill → No penalty u/s 129.

🔎 Key Takeaways:
• Valid invoice, e-way bill, bilty were present.
• All transport details correct → no intent to evade tax.
• Technical lapse ≠ Tax evasion.
• Penalty & orders quashed.

💡 “Law looks at intent, not just at errors.”

“Small slips don’t prove deceit,
Justice ensures fairness, complete.”

19/08/2025

Calcutta HC – Delay in GST Refund

⏳ Calcutta HC Update
⚖️ Delay & irrelevant grounds in refund rejection → Order set aside.

🔎 Key Takeaways:
• Acknowledgment issued beyond 15-day limit.
• SCN & rejection beyond 60-day timeframe u/s 54(7).
• New grounds (E-way bill, premises size) not part of SCN.
• Refund + interest directed.

💡 “Timelines are not technicalities – they’re lifelines in compliance.”

“A right delayed is a right denied,
Law ensures fairness is always applied.”

04/08/2025

“Compliance Calendar” for August 2025.

पालन की राह पर चलना है,
हर महीने का फर्ज निभाना है।
अगस्त की ये तारीखें याद रहे,
टैक्स, जीएसटी का हिसाब साफ रहे।
विलंब शुल्क और दंड से बचना है,
सही समय पर सब जमा करना है।
टीडीएस, पीएफ की कोई भूल ना हो,
व्यवसाय की छवि पर कोई धूल ना हो।
जीएसटीआर हो या अन्य कोई फॉर्म,
सब समय से भरें, यही है आदर्श नियम।
कानूनी दांव-पेंच से दूर रहेंगे,
जब सारे काम हम पूरे करेंगे।
व्यापार में सफलता की यही कुंजी है,
अनुपालन की हर एक बात सच्ची है।

The calendar, from a firm called Sumit Ved & Associates - Chartered Accountants, outlines various compliance due dates for Income Tax, GST, and PF & ESIC.

August 2025 Due Dates:
* August 7: Income Tax - TCS/TDS Payment (for the period of July 2025)
* August 10: GST - GSTR-7 | GSTR-8 (for the period of July 2025)
* August 11: GST - GSTR-1 (for the period of July 2025)
* August 13: GST - GSTR-5 | GSTR-6 | IFF (for the period of July 2025)
* August 14: Income Tax - Issue of TDS Certificate- 194-IA, 194IB, 194M, 194S (for the period of June 2025)
* August 15: Income Tax - Form 24G | Form no. 3BB (for the period of July 2025)
* August 15: Income Tax - Issue of TDS Certificate (for the period of Apr - Jun, 2025)
* August 15: PF & ESIC - Payment of PF & ESIC (for the period of June, 25)
* August 20: GST - GSTR-3B | GSTR-5A (for the period of July, 25)
* August 25: GST - PMT-06 (for the period of July, 25)
* August 30: Income Tax - TDS Pay- 194-IA, 194-IB, 194M, 194S
* August 31: Income Tax - Form 9A | Form No.10

Disclaimer: This information is for general awareness only and not a substitute for professional advice. Laws and regulations are subject to change. Always consult with your Chartered Accountant or tax advisor for specific guidance tailored to your situation.

04/08/2025

“Compliance Calendar” for August 2025.

पालन की राह पर चलना है,
हर महीने का फर्ज निभाना है।
अगस्त की ये तारीखें याद रहे,
टैक्स, जीएसटी का हिसाब साफ रहे।
विलंब शुल्क और दंड से बचना है,
सही समय पर सब जमा करना है।
टीडीएस, पीएफ की कोई भूल ना हो,
व्यवसाय की छवि पर कोई धूल ना हो।
जीएसटीआर हो या अन्य कोई फॉर्म,
सब समय से भरें, यही है आदर्श नियम।
कानूनी दांव-पेंच से दूर रहेंगे,
जब सारे काम हम पूरे करेंगे।
व्यापार में सफलता की यही कुंजी है,
अनुपालन की हर एक बात सच्ची है।

The calendar, from a firm called Sumit Ved & Associates - Chartered Accountants, outlines various compliance due dates for Income Tax, GST, and PF & ESIC.

August 2025 Due Dates:
* August 7: Income Tax - TCS/TDS Payment (for the period of July 2025)
* August 10: GST - GSTR-7 | GSTR-8 (for the period of July 2025)
* August 11: GST - GSTR-1 (for the period of July 2025)
* August 13: GST - GSTR-5 | GSTR-6 | IFF (for the period of July 2025)
* August 14: Income Tax - Issue of TDS Certificate- 194-IA, 194IB, 194M, 194S (for the period of June 2025)
* August 15: Income Tax - Form 24G | Form no. 3BB (for the period of July 2025)
* August 15: Income Tax - Issue of TDS Certificate (for the period of Apr - Jun, 2025)
* August 15: PF & ESIC - Payment of PF & ESIC (for the period of June, 25)
* August 20: GST - GSTR-3B | GSTR-5A (for the period of July, 25)
* August 25: GST - PMT-06 (for the period of July, 25)
* August 30: Income Tax - TDS Pay- 194-IA, 194-IB, 194M, 194S
* August 31: Income Tax - Form 9A | Form No.10

Disclaimer: This information is for general awareness only and not a substitute for professional advice. Laws and regulations are subject to change. Always consult with your Chartered Accountant or tax advisor for specific guidance tailored to your situation.

04/08/2025

Important Update Filing of Updated Income Tax Returns Now Enabled!

आयकर पोर्टल पर अपडेट है नई,
अपडेटेड रिटर्न की राह अब आसान हुई।
गलती हुई थी जो पहले कभी,
सुधारने का मौका मिला है अब सभी।

Great news for taxpayers! The Income Tax Portal has enabled the filing of Updated Returns for Assessment Years 2021-22 and 2022-23 (ITR-1 & ITR-2). This much-awaited feature is now live, providing a valuable opportunity to correct any errors or omissions in your previously filed returns.

This is a proactive step towards ensuring tax compliance and avoiding future penalties.

Don’t miss this chance to rectify your tax filings and stay on the right side of the law.

For expert guidance and seamless assistance with filing your Updated Returns, please feel free to reach out to our team at Sumit Ved & Associates.
📞 Contact: 9909963854
📧 Email: [email protected]
🌐 Website: www.sumitvedassociates.com

Disclaimer: This information is for general guidance only. For specific advice tailored to your financial situation, please consult with a qualified tax professional.