Demand and recovery under GST: non-deposit after FAR may trigger referral and initiation of recovery proceedings. Failure to deposit tax, interest, penalty or other amounts identified as short paid or unpaid in the Final Audit Report within thirty days requires referral to the appropriate assessing jurisdiction for initiation of demand and recovery proceedings under the GST law; adjudicating officers must independently consider the Final Audit Report while avoiding unnecessary repetition of earlier examination points.
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.
Demand and recovery under GST: non-deposit after FAR may trigger referral and initiation of recovery proceedings.
Failure to deposit tax, interest, penalty or other amounts identified as short paid or unpaid in the Final Audit Report within thirty days requires referral to the appropriate assessing jurisdiction for initiation of demand and recovery proceedings under the GST law; adjudicating officers must independently consider the Final Audit Report while avoiding unnecessary repetition of earlier examination points.
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