Preferential tariff claims under trade agreements require agreement-consistent origin checks, with safeguards against automatic denial for subsequent ...
Suppressed outward supplies require transaction-wise verification and reasoned findings before diary entries can support tax and penalty determination...
GST portal access now permits statutory appeals in Form GST APL-01 against nil demand orders where the disputed demand was deposited under protest. An appeal filed within the permitted period through this enabled facility is to be treated as regularly filed without objection. The portal change addresses access-to-justice barriers created when a nil demand status previously prevented appeal filing. Administrative instructions were to be considered to facilitate the same process for similarly situated taxpayers.
GST portal access now permits statutory appeals in Form GST APL-01 against nil demand orders where the disputed demand was deposited under protest. An appeal filed within the permitted period through this enabled facility is to be treated as regularly filed without objection. The portal change addresses access-to-justice barriers created when a nil demand status previously prevented appeal filing. Administrative instructions were to be considered to facilitate the same process for similarly situated taxpayers.
Note: It is a system-generated summary and is for quick reference only.