Split air conditioner classification depends on capacity and refrigeration characteristics, with the specific tariff entry overriding the general desc...
Anti-circumvention measures require provisional assessment and guarantees for Malaysian-exported rock breakers, specified components and alloy steel t...
Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different y...
Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatmen...
Self-assessed GST is not excluded from the interest waiver under Section 128A once proceedings under Section 73 are initiated. This position is relevant where self-assessed tax was paid belatedly, GSTR-3B was filed late, and the tax liability has been discharged. An approval issued in Form GST SPL-05 cannot subsequently be declared void outside the scope of Rule 164(16) or (17).
Self-assessed GST is not excluded from the interest waiver under Section 128A once proceedings under Section 73 are initiated. This position is relevant where self-assessed tax was paid belatedly, GSTR-3B was filed late, and the tax liability has been discharged. An approval issued in Form GST SPL-05 cannot subsequently be declared void outside the scope of Rule 164(16) or (17).
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