Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
CBIC field formations must step up preventive vigilance to prevent movement and distribution of unaccounted cash, non-monetary inducements and smuggled or illicit goods during elections; officers are required to detect and intercept suspicious consignments across import/export, baggage, courier and cargo streams and report daily preventive actions, seizures and major incidents in the prescribed format. Highly sensitive matters must be immediately notified to the Nodal Officer and costs of goods linked to canvassing must be communicated. Two nodal officers are nominated for coordination; supervisory officers must ensure strict accountability and that lapses or negligence are treated seriously to protect election integrity.
CBIC field formations must step up preventive vigilance to prevent movement and distribution of unaccounted cash, non-monetary inducements and smuggled or illicit goods during elections; officers are required to detect and intercept suspicious consignments across import/export, baggage, courier and cargo streams and report daily preventive actions, seizures and major incidents in the prescribed format. Highly sensitive matters must be immediately notified to the Nodal Officer and costs of goods linked to canvassing must be communicated. Two nodal officers are nominated for coordination; supervisory officers must ensure strict accountability and that lapses or negligence are treated seriously to protect election integrity.
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