Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
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Interest on delayed GSTR-3B liabilities continues until the Electronic Cash Ledger is debited and the amount is credited to the electronic liability register; a cash-ledger credit alone is a deposit, not payment of an identified tax liability. The further proviso to Rule 88B(1), which excludes continuously available cash-ledger balances from interest computation, operates prospectively because it provides substantive relief without retrospective language. Failure to provide a requested personal hearing breaches Section 75(4), but does not require remand where no surviving prejudice, factual dispute, or unconsidered defence exists. A show-cause notice remains adequate where its basis was understood and fully answered without prejudice.
Interest on delayed GSTR-3B liabilities continues until the Electronic Cash Ledger is debited and the amount is credited to the electronic liability register; a cash-ledger credit alone is a deposit, not payment of an identified tax liability. The further proviso to Rule 88B(1), which excludes continuously available cash-ledger balances from interest computation, operates prospectively because it provides substantive relief without retrospective language. Failure to provide a requested personal hearing breaches Section 75(4), but does not require remand where no surviving prejudice, factual dispute, or unconsidered defence exists. A show-cause notice remains adequate where its basis was understood and fully answered without prejudice.
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