Best wishes for the New Year. We had a great year in 2022 and we anticipate having an even better year in 2023. With the end of the hectic month of December, the Tax professionals will get some leisure time for themselves and for studying daily changes in GST. Service cell meeting was held on 19.12.2022. We appreciate that Mr. Rajiv Mittal (I.A.S.) Commissioner of State Tax, Maharashtra attended the service cell meeting along with 5 zonal Add. Commissioners and Senior Officers of GST Department. GSTPAM has compiled and represented Issues which are of utmost importance. These issues are faced by all the taxpayers across the board, as they consist of issues related to but not limited to, Registration, ITC disallowance, adjudication, assessment under GST and time-based appeals, etc. Certain tax issues are such that if they are not resolved, then they have potential to force a taxpayer to close their business without any legal remedy. L&R committee has mentio.......