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...
Voluntary GST payments during investigation under section 74(5) require genuine voluntariness and payment of the associated interest and penalty. DRC-03 payments lacking interest and penalty, coupled with absence of the rule 142(2) DRC-04 acknowledgment, may not qualify as voluntary payments. Where no prior demand or liability ascertainment exists and payment follows an unexplained direction to appear, recovery proceedings under section 79 do not cure the defect. Refund rejection was set aside, with refund plus interest directed, while issues in pending show-cause and adjudication proceedings remained open.
Voluntary GST payments during investigation under section 74(5) require genuine voluntariness and payment of the associated interest and penalty. DRC-03 payments lacking interest and penalty, coupled with absence of the rule 142(2) DRC-04 acknowledgment, may not qualify as voluntary payments. Where no prior demand or liability ascertainment exists and payment follows an unexplained direction to appear, recovery proceedings under section 79 do not cure the defect. Refund rejection was set aside, with refund plus interest directed, while issues in pending show-cause and adjudication proceedings remained open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
