Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Date of tendering a cheque is to be treated as the date of payment where the cheque is subsequently honoured, and therefore an interest demand based on cheque-realisation date is incorrect; the Board's prior clarification (Circular) supports treating tendering date as payment. The Online Tax Accounting System's use of cheque-realisation date produced an illegitimate late-payment interest demand; the petitioner had tendered cheques within the statutory due date as certified by the bank, so no delayed-payment interest arises and the refund of amounts paid under protest is justified.
Date of tendering a cheque is to be treated as the date of payment where the cheque is subsequently honoured, and therefore an interest demand based on cheque-realisation date is incorrect; the Board's prior clarification (Circular) supports treating tendering date as payment. The Online Tax Accounting System's use of cheque-realisation date produced an illegitimate late-payment interest demand; the petitioner had tendered cheques within the statutory due date as certified by the bank, so no delayed-payment interest arises and the refund of amounts paid under protest is justified.
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