Book adjustment payment of service tax - reconcile liability and accept CGA certified entries to avoid re demand and litigation. Adjudicating authorities should not insist on re payment where the only dispute is mode of payment; they must focus on reconciling tax liability with payments made by book adjustment, require reconciliation statements and supporting payment proof in the appropriate head/account, and may accept a certificate from the Office of the Controller General of Accounts confirming the entries, with pending legacy adjudications to be disposed of expeditiously.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Book adjustment payment of service tax - reconcile liability and accept CGA certified entries to avoid re demand and litigation.
Adjudicating authorities should not insist on re payment where the only dispute is mode of payment; they must focus on reconciling tax liability with payments made by book adjustment, require reconciliation statements and supporting payment proof in the appropriate head/account, and may accept a certificate from the Office of the Controller General of Accounts confirming the entries, with pending legacy adjudications to be disposed of expeditiously.
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