Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Page of 4800
Press 'Enter' after typing page number.
1 to 20 of 96000 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court dismissed the petition, holding that it would not be appropriate to interfere in the matter during the pendency of the appeal before the appellate authority. The petitioner was granted the liberty to raise all submissions before the appellate authority, which would undoubtedly consider and pass appropriate orders. The Division Bench had protected the petitioner from recovery proceedings on the ground that the entire IGST amount had already been paid. According to Section 77 of the GST Act, if a registered person has paid Central or State Tax and is subsequently held liable for Inter-State GST, the wrongly deposited amount would be refunded, allowing payment as per the authorities' determination. This aspect can be duly verified by the first appellate authority.
The High Court dismissed the petition, holding that it would not be appropriate to interfere in the matter during the pendency of the appeal before the appellate authority. The petitioner was granted the liberty to raise all submissions before the appellate authority, which would undoubtedly consider and pass appropriate orders. The Division Bench had protected the petitioner from recovery proceedings on the ground that the entire IGST amount had already been paid. According to Section 77 of the GST Act, if a registered person has paid Central or State Tax and is subsequently held liable for Inter-State GST, the wrongly deposited amount would be refunded, allowing payment as per the authorities' determination. This aspect can be duly verified by the first appellate authority.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
