Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
The Kerala SGST Commissioner amended the delegation of functions under the Kerala State Goods and Services Tax Act, 2017, specifically concerning the waiver scheme under newly inserted Section 128A effective 01.11.2024. The proper officer for processing waiver applications relating to notices under Section 73 remains the officer authorized under that section, while applications relating to orders under Section 73 are assigned to officers delegated under Section 79. Pursuant to Instruction No. 06/2025, these functions are now assigned to Deputy State Tax Officers/Assistant State Tax Officers within the Taxpayer Services vertical to ensure timely processing within pecuniary limits. The amendment to Circular No. 5/2023 took effect from 15.03.2025, streamlining officer responsibilities for waiver applications.
The Kerala SGST Commissioner amended the delegation of functions under the Kerala State Goods and Services Tax Act, 2017, specifically concerning the waiver scheme under newly inserted Section 128A effective 01.11.2024. The proper officer for processing waiver applications relating to notices under Section 73 remains the officer authorized under that section, while applications relating to orders under Section 73 are assigned to officers delegated under Section 79. Pursuant to Instruction No. 06/2025, these functions are now assigned to Deputy State Tax Officers/Assistant State Tax Officers within the Taxpayer Services vertical to ensure timely processing within pecuniary limits. The amendment to Circular No. 5/2023 took effect from 15.03.2025, streamlining officer responsibilities for waiver applications.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
