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...
Health Security and National Security Cess (HSNS Cess) applies to goods notified under Schedule I of the HSNS Cess Act, 2025 with effect from 1 February 2026, and taxpayers must use specified accounting head codes for payment of the cess, interest, penalty and other dues; the designated 8 digit codes are 00450207 (HSNS Cess), 00450208 (HSNS Interest), 00450210 (HSNS Penalty) and 00450212 (HSNS Others), and these codes are to be circulated to field formations, trade and the public to ensure correct remittances.
Health Security and National Security Cess (HSNS Cess) applies to goods notified under Schedule I of the HSNS Cess Act, 2025 with effect from 1 February 2026, and taxpayers must use specified accounting head codes for payment of the cess, interest, penalty and other dues; the designated 8 digit codes are 00450207 (HSNS Cess), 00450208 (HSNS Interest), 00450210 (HSNS Penalty) and 00450212 (HSNS Others), and these codes are to be circulated to field formations, trade and the public to ensure correct remittances.
Note: It is a system-generated summary and is for quick reference only.