Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Post-determination recovery of determined GST dues may include blocking, including negative blocking, of the electronic credit ledger. The interim protection against recovery restricts only debit of credit already lying in the ledger towards recovery; it does not invalidate or suspend a prior ledger-blocking order. Recovery powers extend to prescribed modes involving money or goods under the proper officer's control, third-party recovery, distraint and sale of assets, and assistance from revenue authorities. Rule 86A governs provisional pre-determination blocking and does not limit post-determination recovery action. Electronic credit ledger blocking therefore remains permissible, subject to the protection against debit of available credit during the interim stay.
Post-determination recovery of determined GST dues may include blocking, including negative blocking, of the electronic credit ledger. The interim protection against recovery restricts only debit of credit already lying in the ledger towards recovery; it does not invalidate or suspend a prior ledger-blocking order. Recovery powers extend to prescribed modes involving money or goods under the proper officer's control, third-party recovery, distraint and sale of assets, and assistance from revenue authorities. Rule 86A governs provisional pre-determination blocking and does not limit post-determination recovery action. Electronic credit ledger blocking therefore remains permissible, subject to the protection against debit of available credit during the interim stay.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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