Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
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The HC allowed the petitioner's challenge to an appellate order under Section 107 of the WBGST/CGST Act, 2017. The petitioner had belatedly filed an appeal against a Section 74 order dated 19th January 2021 covering the tax period April 2018 to November 2019, depositing 12.5% of disputed tax under the belated filing scheme. However, Rs.1,45,188 had been recovered from the petitioner's credit ledger against demand id ZD190121004969C, which was not properly credited in Form GST APL-04. Since the total tax demand in Form GST DRC-07 was Rs.1,14,736 and Rs.1,45,188 had already been recovered, no further demand could be raised. The HC found the recovered amount should have been adjusted against principal tax demand first, remanding the matter to the appellate authority for reconsideration due to lack of clarity in the order.
The HC allowed the petitioner's challenge to an appellate order under Section 107 of the WBGST/CGST Act, 2017. The petitioner had belatedly filed an appeal against a Section 74 order dated 19th January 2021 covering the tax period April 2018 to November 2019, depositing 12.5% of disputed tax under the belated filing scheme. However, Rs.1,45,188 had been recovered from the petitioner's credit ledger against demand id ZD190121004969C, which was not properly credited in Form GST APL-04. Since the total tax demand in Form GST DRC-07 was Rs.1,14,736 and Rs.1,45,188 had already been recovered, no further demand could be raised. The HC found the recovered amount should have been adjusted against principal tax demand first, remanding the matter to the appellate authority for reconsideration due to lack of clarity in the order.
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