Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
GST Common Portal functionality was addressed to allow a registered taxpayer to opt out of the QRMP Scheme and shift to regular monthly filing of GSTR-1 and GSTR-3B. The Court accepted that the migration could be implemented through backend changes on the portal and directed GSTN and the GST authorities to make the necessary changes. The petitioner was required to file the returns with applicable late fees and interest, while retaining liberty to seek refund before the concerned Commissionerate in accordance with law. The migration was permitted with effect from March 2026.
GST Common Portal functionality was addressed to allow a registered taxpayer to opt out of the QRMP Scheme and shift to regular monthly filing of GSTR-1 and GSTR-3B. The Court accepted that the migration could be implemented through backend changes on the portal and directed GSTN and the GST authorities to make the necessary changes. The petitioner was required to file the returns with applicable late fees and interest, while retaining liberty to seek refund before the concerned Commissionerate in accordance with law. The migration was permitted with effect from March 2026.
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