Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
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Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
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Under the Explanation to Rule 110(4) of the CGST Rules, an appeal is filed only upon issuance of the final acknowledgement. A mandatory pre-deposit made after provisional acknowledgement, but within the time allowed to rectify a defect and before final acknowledgement, satisfies the pre-deposit requirement under Section 112(8). The timing objection is therefore treated as cured, enabling registration and admission of the appeal for consideration on merits.
Under the Explanation to Rule 110(4) of the CGST Rules, an appeal is filed only upon issuance of the final acknowledgement. A mandatory pre-deposit made after provisional acknowledgement, but within the time allowed to rectify a defect and before final acknowledgement, satisfies the pre-deposit requirement under Section 112(8). The timing objection is therefore treated as cured, enabling registration and admission of the appeal for consideration on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
