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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Taxpayers can file applications for waiver of interest or penalty u/s 128A of CGST Act for demands related to erroneous refunds, transitional credits, and tax periods from 2017-18 to 2019-20. Applications must be filed after full payment of tax demanded, excluding amounts not payable due to retrospective amendments. Proper officers will examine applications, issue notices for rejection with opportunity for hearing. Orders accepting or rejecting waiver will be issued, with appeal remedies available against rejection orders. Detailed procedures, timelines, forms, and clarifications on various scenarios are provided for smooth implementation of the waiver scheme.
Taxpayers can file applications for waiver of interest or penalty u/s 128A of CGST Act for demands related to erroneous refunds, transitional credits, and tax periods from 2017-18 to 2019-20. Applications must be filed after full payment of tax demanded, excluding amounts not payable due to retrospective amendments. Proper officers will examine applications, issue notices for rejection with opportunity for hearing. Orders accepting or rejecting waiver will be issued, with appeal remedies available against rejection orders. Detailed procedures, timelines, forms, and clarifications on various scenarios are provided for smooth implementation of the waiver scheme.
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