Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Claim of transitional credit - submission of form TRAN-1 - mistake while submitting the aforementioned form TRANS-1 was that, instead of filing it under the Central GST, it was filed under the State GST. - The SGST network on consideration of the matter would take a call on such request by applying the principles of natural justice, i.e. affording an opportunity of hearing to the petitioner and thereafter would strictly adhere the procedure prescribed in the circular for onward transition to ITGRC. - HC
Claim of transitional credit - submission of form TRAN-1 - mistake while submitting the aforementioned form TRANS-1 was that, instead of filing it under the Central GST, it was filed under the State GST. - The SGST network on consideration of the matter would take a call on such request by applying the principles of natural justice, i.e. affording an opportunity of hearing to the petitioner and thereafter would strictly adhere the procedure prescribed in the circular for onward transition to ITGRC. - HC
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