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 key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s 128A of the GST Act. 2. Form GST SPL-01 is for making an application to seek waiver, providing details of the order, tax periods, and amount of tax, interest, and penalty demanded. 3. Form GST SPL-03 is a notice issued by the tax officer seeking clarification or raising objections on the application filed in SPL-01. 4. Form GST SPL-04 is for the taxpayer to file a reply to the notice issued in SPL-03. 5. Form GST SPL-05 is the order issued by the tax officer approving or partially approving the waiver application. 6. Form GST SPL-06 is the order issued by the appellate authority approving or partially approving the waiver application in case of an appeal. 7. Form GST SPL-07 is the order rejecting the waiver application filed in SPL-01. 8. Form GST SPL-08 is an undertaking to be provided by the taxpayer to not file an appeal against the appellate order in SPL-06 for restoration of the original.
The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s 128A of the GST Act. 2. Form GST SPL-01 is for making an application to seek waiver, providing details of the order, tax periods, and amount of tax, interest, and penalty demanded. 3. Form GST SPL-03 is a notice issued by the tax officer seeking clarification or raising objections on the application filed in SPL-01. 4. Form GST SPL-04 is for the taxpayer to file a reply to the notice issued in SPL-03. 5. Form GST SPL-05 is the order issued by the tax officer approving or partially approving the waiver application. 6. Form GST SPL-06 is the order issued by the appellate authority approving or partially approving the waiver application in case of an appeal. 7. Form GST SPL-07 is the order rejecting the waiver application filed in SPL-01. 8. Form GST SPL-08 is an undertaking to be provided by the taxpayer to not file an appeal against the appellate order in SPL-06 for restoration of the original.
Note: It is a system-generated summary and is for quick reference only.
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