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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxpayers Can Access Benefits Despite Departmental Appeals Under Section 128A When Full Tax Payment Is Confirmed</h1> A government circular provides guidance on implementing Section 128A of the Goa GST Act, 2017. The instruction clarifies that when a taxpayer has fully paid tax and the department's appeal relates only to interest or penalty calculation, the taxpayer should not be denied benefits. The circular aims to reduce litigation and allow taxpayers to avail themselves of provisions without being hindered by technical challenges in appeal processes.
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