Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Recovery of an outstanding demand may be restrained while a statutory appeal remains pending, alongside directions for prompt appellate disposal. The appellate authority is required to decide the appeal within the stipulated period by a speaking and reasoned order after giving the taxpayer an opportunity of hearing. Interim protection against recovery continues until final disposal of the appeal, preserving the taxpayer's position pending the appellate decision.
Recovery of an outstanding demand may be restrained while a statutory appeal remains pending, alongside directions for prompt appellate disposal. The appellate authority is required to decide the appeal within the stipulated period by a speaking and reasoned order after giving the taxpayer an opportunity of hearing. Interim protection against recovery continues until final disposal of the appeal, preserving the taxpayer's position pending the appellate decision.
Note: It is a system-generated summary and is for quick reference only.