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...
An officer who conducts a GST audit under section 65 cannot subsequently issue the notice and adjudicate the demand. Where the audit officer has also passed the original order, fresh consideration is required by a different proper officer. For the demand concerned, reconsideration begins at the stage of reply to the intimation under section 73(5), subject to a deposit of 10% of the tax demanded. The merits and all contentions remain open.
An officer who conducts a GST audit under section 65 cannot subsequently issue the notice and adjudicate the demand. Where the audit officer has also passed the original order, fresh consideration is required by a different proper officer. For the demand concerned, reconsideration begins at the stage of reply to the intimation under section 73(5), subject to a deposit of 10% of the tax demanded. The merits and all contentions remain open.
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