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Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
The circular issued by the Central Board of Excise and Customs on January 1, 2013, instructs department officers to initiate recovery proceedings on confirmed demands unless a stay order is in place. The article outlines the appeal process and time limits under the Central Excise Act, 1944, and the Finance Act, 1994, for both central excise and service tax. It emphasizes the importance of filing appeals and stay petitions promptly to prevent recovery actions. The article also highlights legal recourse, such as filing writ petitions in High Courts, to seek interim relief against coercive recovery measures by the department.
The circular issued by the Central Board of Excise and Customs on January 1, 2013, instructs department officers to initiate recovery proceedings on confirmed demands unless a stay order is in place. The article outlines the appeal process and time limits under the Central Excise Act, 1944, and the Finance Act, 1994, for both central excise and service tax. It emphasizes the importance of filing appeals and stay petitions promptly to prevent recovery actions. The article also highlights legal recourse, such as filing writ petitions in High Courts, to seek interim relief against coercive recovery measures by the department.
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