Intimation of conclusion of proceedings on payment: notify the proper officer to obtain closure of demand-related proceedings. A taxpayer who pays the demanded tax or penalty under the CGST provisions must intimate the Proper Officer in FORM GST DRC-03; upon such intimation the Proper Officer shall issue FORM GST DRC-05 concluding the proceedings in respect of the show cause notice or actions following detention or seizure, thereby terminating enforcement action subject to the statutory payment and intimation requirements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Intimation of conclusion of proceedings on payment: notify the proper officer to obtain closure of demand-related proceedings.
A taxpayer who pays the demanded tax or penalty under the CGST provisions must intimate the Proper Officer in FORM GST DRC-03; upon such intimation the Proper Officer shall issue FORM GST DRC-05 concluding the proceedings in respect of the show cause notice or actions following detention or seizure, thereby terminating enforcement action subject to the statutory payment and intimation requirements.
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