Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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...
The guidelines for initiation of recovery proceedings before 3 months from the date of service of a demand order are outlined in Instruction No. 01 of 2024-GST. u/s 168 of the Goa Goods and Services Tax Act, 2017, these guidelines are applicable with modifications. Recovery proceedings can be initiated before 3 months only in exceptional cases for the interest of revenue. The competent authority to examine reasons and issue directions for early payment is the Commissioner of State Tax, Goa. Specific justifications must be provided for early recovery, considering risks to revenue and the taxable person's financial status. Failure to comply leads to recovery as per u/s 79. Difficulties in implementation can be reported to the Board.
The guidelines for initiation of recovery proceedings before 3 months from the date of service of a demand order are outlined in Instruction No. 01 of 2024-GST. u/s 168 of the Goa Goods and Services Tax Act, 2017, these guidelines are applicable with modifications. Recovery proceedings can be initiated before 3 months only in exceptional cases for the interest of revenue. The competent authority to examine reasons and issue directions for early payment is the Commissioner of State Tax, Goa. Specific justifications must be provided for early recovery, considering risks to revenue and the taxable person's financial status. Failure to comply leads to recovery as per u/s 79. Difficulties in implementation can be reported to the Board.
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