GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Supplier certification prima facie evidencing receipt of supplies and payment of GST may support reconsideration of a disputed GST demand despite an incorrect GSTIN being reported in GSTR-1. Where the certificate omitted the GSTIN of the person inadvertently recorded in GSTR-1, the taxpayer was permitted to submit an amended certificate identifying those particulars. Subject to the stipulated deposit, the demand order was set aside for fresh consideration after submission of the amended certificate, and the bank attachment was to be lifted upon compliance with that condition.
Supplier certification prima facie evidencing receipt of supplies and payment of GST may support reconsideration of a disputed GST demand despite an incorrect GSTIN being reported in GSTR-1. Where the certificate omitted the GSTIN of the person inadvertently recorded in GSTR-1, the taxpayer was permitted to submit an amended certificate identifying those particulars. Subject to the stipulated deposit, the demand order was set aside for fresh consideration after submission of the amended certificate, and the bank attachment was to be lifted upon compliance with that condition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
