Restaurant business transfers qualify for GST exemption as going concerns when operations can continue independently despite retained past liabilities...
Voluntary customs statements and seizure evidence support penalties for attempted export of red sanders where alleged retractions remain unsubstantiat...
Limitation for refund of excess GST paid through monthly GSTR-3B returns runs separately from each payment, not from annual reconciliation or a consolidated claim. COVID-19 limitation exclusions preserve the February 2018 claim, but not claims for July 2017 to January 2018, whose limitation periods had already expired. The March 2018 claim is timely, but no refund is payable because the records show a shortfall rather than excess payment. Reconciliation differences did not establish payment without authority of law, leaving the claim subject to Section 54(1). The February 2018 refund is to be segregated, quantified and granted in accordance with law.
Limitation for refund of excess GST paid through monthly GSTR-3B returns runs separately from each payment, not from annual reconciliation or a consolidated claim. COVID-19 limitation exclusions preserve the February 2018 claim, but not claims for July 2017 to January 2018, whose limitation periods had already expired. The March 2018 claim is timely, but no refund is payable because the records show a shortfall rather than excess payment. Reconciliation differences did not establish payment without authority of law, leaving the claim subject to Section 54(1). The February 2018 refund is to be segregated, quantified and granted in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
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