Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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Notices in Form GSTR-3A have been mistakenly issued to certain taxpayers, including those with cancelled registrations before the Financial Year 2024-25, due to a system glitch. These notices, typically sent for non-filing of Form GSTR-4 under Section 39(2) of the CGST Act and Rule 68 of the CGST Rules, are not applicable in these cases. The issue is under review, and corrective measures are being implemented. Taxpayers who have filed the return or whose registrations were cancelled before FY 2024-25 should disregard these notices, as no action is required. Any other concerns should be addressed through the Self-Service Portal with relevant details for resolution.
Notices in Form GSTR-3A have been mistakenly issued to certain taxpayers, including those with cancelled registrations before the Financial Year 2024-25, due to a system glitch. These notices, typically sent for non-filing of Form GSTR-4 under Section 39(2) of the CGST Act and Rule 68 of the CGST Rules, are not applicable in these cases. The issue is under review, and corrective measures are being implemented. Taxpayers who have filed the return or whose registrations were cancelled before FY 2024-25 should disregard these notices, as no action is required. Any other concerns should be addressed through the Self-Service Portal with relevant details for resolution.
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