Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
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The circular addresses two key issues regarding Section 128A of the CGST Act, 2017. First, taxpayers who made tax payments through GSTR-3B before 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification. Second, for notices/orders spanning periods partially covered and outside Section 128A, taxpayers can file FORM SPL-01 or SPL-02 after paying tax liability for the covered period (FY 2017-18 to 2019-20). The appellate authority will then pass appropriate orders for periods outside the specified timeframe, allowing partial appeal withdrawal while maintaining the intent to avail Section 128A benefits.
The circular addresses two key issues regarding Section 128A of the CGST Act, 2017. First, taxpayers who made tax payments through GSTR-3B before 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification. Second, for notices/orders spanning periods partially covered and outside Section 128A, taxpayers can file FORM SPL-01 or SPL-02 after paying tax liability for the covered period (FY 2017-18 to 2019-20). The appellate authority will then pass appropriate orders for periods outside the specified timeframe, allowing partial appeal withdrawal while maintaining the intent to avail Section 128A benefits.
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