Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
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Relevant date for refund of Kerala Flood Cess mistakenly paid through GSTR-3B is the date of subsequent remittance into the correct account. Where the cess was initially paid with GSTR-3B and later deposited through the prescribed mechanism, the two-year refund limitation under Section 54 runs from the latter payment rather than the erroneous earlier payment. The refund application is therefore treated as timely, requiring the competent authority to reconsider it and issue orders within one month.
Relevant date for refund of Kerala Flood Cess mistakenly paid through GSTR-3B is the date of subsequent remittance into the correct account. Where the cess was initially paid with GSTR-3B and later deposited through the prescribed mechanism, the two-year refund limitation under Section 54 runs from the latter payment rather than the erroneous earlier payment. The refund application is therefore treated as timely, requiring the competent authority to reconsider it and issue orders within one month.
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