Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
The CBIC issued guidelines regarding recovery of outstanding dues in cases where the first appellate authority has confirmed the demand, partially or fully, but appeals against such orders could not be filed due to non-constitution of the Appellate Tribunal. Taxpayers can pay the pre-deposit amount through the Electronic Liability Register and file an undertaking to appeal before the Tribunal when constituted. This will stay recovery of the remaining demand as per Section 112(9) of the CGST Act. Amounts inadvertently paid through FORM GST DRC-03, intended towards demand, can be adjusted against the pre-deposit through FORM GST DRC-03A once functionality is available on the common portal.
The CBIC issued guidelines regarding recovery of outstanding dues in cases where the first appellate authority has confirmed the demand, partially or fully, but appeals against such orders could not be filed due to non-constitution of the Appellate Tribunal. Taxpayers can pay the pre-deposit amount through the Electronic Liability Register and file an undertaking to appeal before the Tribunal when constituted. This will stay recovery of the remaining demand as per Section 112(9) of the CGST Act. Amounts inadvertently paid through FORM GST DRC-03, intended towards demand, can be adjusted against the pre-deposit through FORM GST DRC-03A once functionality is available on the common portal.
Note: It is a system-generated summary and is for quick reference only.
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