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    July 29, 2026   Case LawsGST
    Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
    July 29, 2026   Case LawsGST
    Condonation of delay in GST appeals enabled restoration for merits adjudication despite objections over statutory authority to condone.
    July 29, 2026   Case LawsGST
    Additional input tax credit benefits passed beyond the required level prevented a profiteering finding for pre-GST homebuyers.
    July 29, 2026   Case LawsIncome Tax
    Misreporting penalty notices must state their factual basis; unsupported allegations cannot sustain enhanced tax penalties.
    July 29, 2026   Case LawsIncome Tax
    Live nexus with the assessee is essential before seized broker records can support reassessment for alleged unrecorded consideration.
    July 29, 2026   Case LawsIncome Tax
    Genuine hardship in belated Form 10 filings requires justice-oriented consideration, enabling accumulation exemption claims where prescribed investmen...
    July 29, 2026   Case LawsIncome Tax
    Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
    July 29, 2026   Case LawsIncome Tax
    Statutory deferral of final assessment protects Dispute Resolution Panel objections until directions are issued and proceedings lawfully resume.
    July 29, 2026   Case LawsIncome Tax
    Reassessment limits and operating subsidy treatment govern transfer-pricing benchmarking of closely linked distribution transactions.
    July 29, 2026   Case LawsIncome Tax
    Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
    July 29, 2026   Case LawsIncome Tax
    Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
    July 29, 2026   Case LawsIncome Tax
    Limited look-back confines charitable registration renewal scrutiny and bars reliance on historical allegations during Form 10AB assessment.
    July 29, 2026   Case LawsIncome Tax
    Foreign exchange loss on capital borrowing remains capital in nature and cannot be claimed as business expenditure.
    July 29, 2026   Case LawsIncome Tax
    Make-available test excludes dependent research support fees from FTS treatment, leaving them taxable only as business profits.
    July 29, 2026   Case LawsIncome Tax
    Scope of registration enquiry requires evidence-based scrutiny, while existing charitable registration needs separate statutory cancellation procedure...
    July 29, 2026   Case LawsIncome Tax
    Continuing new tax regime option remains effective despite an incorrect first-year declaration in a later return.
    July 29, 2026   Case LawsIncome Tax
    Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
    July 29, 2026   Case LawsIncome Tax
    Section 87A rebate on short-term capital gains remains available for eligible taxpayers under the unamended law for AY 2024-25.
    July 29, 2026   Case LawsGST
    Supplier tax payment remains a valid condition for Input Tax Credit, despite a purchasing dealer's asserted bona fides.
    July 29, 2026   Case LawsIncome Tax
    Arm's length sales commission and working-capital adjustment supported deletion of separate transfer-pricing adjustments for intra-group transactions.
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    July 29, 2026   Case Laws GST
    Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing deadline.
    July 29, 2026   Case Laws GST
    Condonation of delay in GST appeals enabled restoration for merits adjudication despite objections over statutory authority to condone.
    July 29, 2026   Case Laws GST
    Additional input tax credit benefits passed beyond the required level prevented a profiteering finding for pre-GST homebuyers.
    July 29, 2026   Case Laws Income Tax
    Misreporting penalty notices must state their factual basis; unsupported allegations cannot sustain enhanced tax penalties.
    July 29, 2026   Case Laws Income Tax
    Live nexus with the assessee is essential before seized broker records can support reassessment for alleged unrecorded consideration.
    July 29, 2026   Case Laws Income Tax
    Genuine hardship in belated Form 10 filings requires justice-oriented consideration, enabling accumulation exemption claims where prescribed investments are established.
    July 29, 2026   Case Laws Income Tax
    Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failures.
    July 29, 2026   Case Laws Income Tax
    Statutory deferral of final assessment protects Dispute Resolution Panel objections until directions are issued and proceedings lawfully resume.
    July 29, 2026   Case Laws Income Tax
    Reassessment limits and operating subsidy treatment govern transfer-pricing benchmarking of closely linked distribution transactions.
    July 29, 2026   Case Laws Income Tax
    Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrutiny.
    July 29, 2026   Case Laws Income Tax
    Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mutuality.
    July 29, 2026   Case Laws Income Tax
    Limited look-back confines charitable registration renewal scrutiny and bars reliance on historical allegations during Form 10AB assessment.
    July 29, 2026   Case Laws Income Tax
    Foreign exchange loss on capital borrowing remains capital in nature and cannot be claimed as business expenditure.
    July 29, 2026   Case Laws Income Tax
    Make-available test excludes dependent research support fees from FTS treatment, leaving them taxable only as business profits.
    July 29, 2026   Case Laws Income Tax
    Scope of registration enquiry requires evidence-based scrutiny, while existing charitable registration needs separate statutory cancellation procedure.
    July 29, 2026   Case Laws Income Tax
    Continuing new tax regime option remains effective despite an incorrect first-year declaration in a later return.
    July 29, 2026   Case Laws Income Tax
    Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain deductible.
    July 29, 2026   Case Laws Income Tax
    Section 87A rebate on short-term capital gains remains available for eligible taxpayers under the unamended law for AY 2024-25.
    July 29, 2026   Case Laws GST
    Supplier tax payment remains a valid condition for Input Tax Credit, despite a purchasing dealer's asserted bona fides.
    July 29, 2026   Case Laws Income Tax
    Arm's length sales commission and working-capital adjustment supported deletion of separate transfer-pricing adjustments for intra-group transactions.

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      Home› Highlights › GST - States › 2024 › June, 2024 › This
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      GST - States

      The guidelines for initiation of recovery proceedings before 3...

      Guidelines for recovery proceedings u/s 168 of Goa GST Act: Recovery can start before 3 months only if justified to ensure interest of revenue.

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      GST - StatesJune 4, 2024Circulars
      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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      ActsIncome Tax
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