Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Parallel Central and State GST proceedings on the same subject...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Parallel Central and State GST proceedings on the same subject matter require coordination to identify the competent authority. The text explains that proceedings formally commence through show cause notices and overlap where they concern identical or overlapping tax liability, deficiency or obligation arising from the same contravention. A taxable person must submit replies and supporting material to both authorities. Where the subject matter is the same, the authorities must determine between themselves which authority will continue; the other authority must transfer its material. The designated authority must then adjudicate after considering the taxpayer's material through a speaking and reasoned order.
Parallel Central and State GST proceedings on the same subject matter require coordination to identify the competent authority. The text explains that proceedings formally commence through show cause notices and overlap where they concern identical or overlapping tax liability, deficiency or obligation arising from the same contravention. A taxable person must submit replies and supporting material to both authorities. Where the subject matter is the same, the authorities must determine between themselves which authority will continue; the other authority must transfer its material. The designated authority must then adjudicate after considering the taxpayer's material through a speaking and reasoned order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
