Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
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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.
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