Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
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Tax paid before adjudication cannot be recovered again through a demand where the Government had already received the short-paid amount; the tax demand was therefore set aside. For delayed GST payment, interest accrues only until cash is credited to the Government account and Electronic Cash Ledger through Form GST PMT-06, not until the later ledger debit on return filing. Interest paid on a residual tax shortfall cannot be set off against separate interest liabilities for delayed monthly payments. Penalty immunity applies only where tax and interest are paid within thirty days of the show-cause notice; payment after that period attracts the prescribed minimum penalty.
Tax paid before adjudication cannot be recovered again through a demand where the Government had already received the short-paid amount; the tax demand was therefore set aside. For delayed GST payment, interest accrues only until cash is credited to the Government account and Electronic Cash Ledger through Form GST PMT-06, not until the later ledger debit on return filing. Interest paid on a residual tax shortfall cannot be set off against separate interest liabilities for delayed monthly payments. Penalty immunity applies only where tax and interest are paid within thirty days of the show-cause notice; payment after that period attracts the prescribed minimum penalty.
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