Receipt of Notice/Order by Intended Person - A Requirement or Presumption?

  • Category: Procedure and Compliance
  • Date: 29-04-2021
  • Writer: CA Vikram Katariya

Principle of natural justice is a ground of agrument taken in a law, to ensure fairness, reasonableness, equality and equity. Audi Alteram Partem (or audiatur et altera pars) is a Latin phrase meaning "listen to the other side", or "let the other side be heard as well". It is the principle that no person should be judged without a fair hearing in which each party is given the opportunity to respond to the evidence against them.

 

Under this doctrine, both the parties have the right to...

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Key Year End Compliances under GST

  • Category: Procedure and Compliance
  • Date: 26-03-2021
  • Writers: CA Payal Bhutada, CA Ravi Kumar Somani

With increased changes and amendments being made in the GST law, it becomes a bit difficult to keep track of each such change and implement the same in a right way within the statutory mandated timeframe. Although GST law provides for various compliances that needs to be carried out on a regular basis i.e. Monthly, Quarterly, Half-yearly etc. However, there are certain compliances that are mainly required to be carried out on a yearly basis. Since, the yearly compliances are not a matter of...

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