Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Guidelines clarify recovery proceedings in cases where first appeal is disposed but taxpayer cannot file further appeal due to non-operation of Appellate Tribunal. Taxpayers can make pre-deposit payment through Electronic Liability Register to avail stay on recovery. Undertaking to file appeal when Tribunal operationalizes is required. Amounts paid inadvertently through DRC-03 can be adjusted towards pre-deposit by filing DRC-03A application. Till DRC-03A functionality is available, intimation to proper officer suffices for stay on recovery. Failure to file appeal after Tribunal's operation will lead to recovery as per law.
Guidelines clarify recovery proceedings in cases where first appeal is disposed but taxpayer cannot file further appeal due to non-operation of Appellate Tribunal. Taxpayers can make pre-deposit payment through Electronic Liability Register to avail stay on recovery. Undertaking to file appeal when Tribunal operationalizes is required. Amounts paid inadvertently through DRC-03 can be adjusted towards pre-deposit by filing DRC-03A application. Till DRC-03A functionality is available, intimation to proper officer suffices for stay on recovery. Failure to file appeal after Tribunal's operation will lead to recovery as per law.
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