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...
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.