Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The Instruction issued by the Government of India (CBIC) provides guidelines for initiating recovery proceedings u/s 79 of the Central Goods and Services Tax Act, 2017 (GST Act). Recovery proceedings can be initiated if any amount payable by a taxable person is not paid within three months from the date of service of the order. However, in exceptional cases for the interest of revenue, the proper officer may require early payment with recorded reasons. The jurisdictional Deputy or Assistant Commissioner must seek approval from the Principal Commissioner/ Commissioner before initiating early recovery. Reasons for early recovery must be based on credible evidence to safeguard revenue. Failure to comply results in recovery as per u/s 79. Any difficulties in implementation should be reported to the Board.
The Instruction issued by the Government of India (CBIC) provides guidelines for initiating recovery proceedings u/s 79 of the Central Goods and Services Tax Act, 2017 (GST Act). Recovery proceedings can be initiated if any amount payable by a taxable person is not paid within three months from the date of service of the order. However, in exceptional cases for the interest of revenue, the proper officer may require early payment with recorded reasons. The jurisdictional Deputy or Assistant Commissioner must seek approval from the Principal Commissioner/ Commissioner before initiating early recovery. Reasons for early recovery must be based on credible evidence to safeguard revenue. Failure to comply results in recovery as per u/s 79. Any difficulties in implementation should be reported to the Board.
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