Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Page of 4888
Press 'Enter' after typing page number.
601 to 620 of 97755 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
GST appeal pre-deposit requirements are governed by the law in force when adjudicatory proceedings commence; consequently, appeals arising from show-cause notices issued before 1 October 2025 remain subject to the earlier Section 107(6) regime despite later Orders-in-Original. A proper officer's authority for penalty proceedings is function-specific, but objections concerning officer competence, evidentiary material, hearing, cross-examination, penalty quantification and individual noticees' roles require record-based examination through the statutory appeal. Writ jurisdiction is not invoked where that appellate remedy is complete and efficacious. Whether Section 122(1) applies to a person who is not a taxable person remains unresolved.
GST appeal pre-deposit requirements are governed by the law in force when adjudicatory proceedings commence; consequently, appeals arising from show-cause notices issued before 1 October 2025 remain subject to the earlier Section 107(6) regime despite later Orders-in-Original. A proper officer's authority for penalty proceedings is function-specific, but objections concerning officer competence, evidentiary material, hearing, cross-examination, penalty quantification and individual noticees' roles require record-based examination through the statutory appeal. Writ jurisdiction is not invoked where that appellate remedy is complete and efficacious. Whether Section 122(1) applies to a person who is not a taxable person remains unresolved.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
