Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
GSTR-1 and GSTR-3B mismatch requires verification of its cause, reconciliation with liability records and subsequent payments, and a determination whether tax remains unpaid; a numerical difference alone cannot establish short payment. Input tax credit reversal demands require a separate statutory basis and computation. Ex parte disposal following non-appearance remains subject to a reasoned determination of material grounds. Statutory claims concerning interest and penalty waiver, service of notices, and duplicate proceedings require examination against applicable conditions and records. The appellate order was set aside and remanded for fresh determination of actual liability and statutory claims.
GSTR-1 and GSTR-3B mismatch requires verification of its cause, reconciliation with liability records and subsequent payments, and a determination whether tax remains unpaid; a numerical difference alone cannot establish short payment. Input tax credit reversal demands require a separate statutory basis and computation. Ex parte disposal following non-appearance remains subject to a reasoned determination of material grounds. Statutory claims concerning interest and penalty waiver, service of notices, and duplicate proceedings require examination against applicable conditions and records. The appellate order was set aside and remanded for fresh determination of actual liability and statutory claims.
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TaxTMI 
TaxTMI 
