Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
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Additional court fees are payable on GST first appeals before the State appellate authority under the applicable court-fees law, notwithstanding the statutory pre-deposit prescribed for filing the appeal. The levy binds both the appellate authority and taxpayers within the State's jurisdiction. Where the appellant undertakes to pay the requisite fees, dismissal of the first appeal for non-payment may be set aside and the matter remanded for decision on merits after observing natural justice.
Additional court fees are payable on GST first appeals before the State appellate authority under the applicable court-fees law, notwithstanding the statutory pre-deposit prescribed for filing the appeal. The levy binds both the appellate authority and taxpayers within the State's jurisdiction. Where the appellant undertakes to pay the requisite fees, dismissal of the first appeal for non-payment may be set aside and the matter remanded for decision on merits after observing natural justice.
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