Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Rule 142(5)-(6) obligation requires electronic uploading of a summary of assessment orders in Form GST DRC-07, and such uploading is treated as the statutory Notice for recovery; therefore the summary serves to inform the demand and preserves the taxpayer's right to appeal. Compliance with this prescribed electronic summary is mandatory for prosecuting recovery and for enabling a statutory appeal. Pending the mandated upload of the Form GST DRC-07 summary, recovery proceedings are to remain in abeyance; on upload the tax authority may resume recovery in accordance with law.
Rule 142(5)-(6) obligation requires electronic uploading of a summary of assessment orders in Form GST DRC-07, and such uploading is treated as the statutory Notice for recovery; therefore the summary serves to inform the demand and preserves the taxpayer's right to appeal. Compliance with this prescribed electronic summary is mandatory for prosecuting recovery and for enabling a statutory appeal. Pending the mandated upload of the Form GST DRC-07 summary, recovery proceedings are to remain in abeyance; on upload the tax authority may resume recovery in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
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