Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Interest and penalty for delayed payment of CGST and SGST were made subject to verification of the taxpayer's claim that tax dues had already been discharged through adjustment of input tax credit within the permissible period. The High Court directed the competent authority to examine that claim and determine whether any interest or penalty remained payable. The taxpayer may submit a representation for expeditious decision, and recovery under the challenged order and notice remains stayed until the representation is disposed of.
Interest and penalty for delayed payment of CGST and SGST were made subject to verification of the taxpayer's claim that tax dues had already been discharged through adjustment of input tax credit within the permissible period. The High Court directed the competent authority to examine that claim and determine whether any interest or penalty remained payable. The taxpayer may submit a representation for expeditious decision, and recovery under the challenged order and notice remains stayed until the representation is disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
