Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
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Withholding an electronic cash ledger refund during the Revenue's pending appeal requires a specific determination by the Commissioner under Section 54(11) of the CGST Act. Payment or withholding cannot be decided without initiating the statutory process, issuing a show cause notice, and providing the claimant a proper opportunity of hearing. The Commissioner must then pass a reasoned order determining whether the claimed refund should be paid or withheld while the appeal remains pending.
Withholding an electronic cash ledger refund during the Revenue's pending appeal requires a specific determination by the Commissioner under Section 54(11) of the CGST Act. Payment or withholding cannot be decided without initiating the statutory process, issuing a show cause notice, and providing the claimant a proper opportunity of hearing. The Commissioner must then pass a reasoned order determining whether the claimed refund should be paid or withheld while the appeal remains pending.
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