Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
HC remanded the matter to the appellate authority and directed that the respondent who admitted belated payment in Form GST-03 shall take steps to rectify the payment error with assistance from the other respondents. The appellate authority's recovery of Rs.1,67,974 from the petitioner's credit ledger is to be revisited, and any amount already recovered must be recredited to the petitioner's credit ledger within two weeks of communication of the order. The respondent remains statutorily liable to discharge CGST/IGST of Rs.139,380.48 and is directed to pay that sum unless already paid. The petition is disposed of.
HC remanded the matter to the appellate authority and directed that the respondent who admitted belated payment in Form GST-03 shall take steps to rectify the payment error with assistance from the other respondents. The appellate authority's recovery of Rs.1,67,974 from the petitioner's credit ledger is to be revisited, and any amount already recovered must be recredited to the petitioner's credit ledger within two weeks of communication of the order. The respondent remains statutorily liable to discharge CGST/IGST of Rs.139,380.48 and is directed to pay that sum unless already paid. The petition is disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
