<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>ISSUE OF DEMAND NOTICE PURSUANT TO ASSESSMENT ORDER BEFORE THE EXPIRY OF APPEAL PERIOD UNDER GST LAW – CORRECT?</title>
    <link>https://www.taxtmi.com/article/detailed?id=8922</link>
    <description>The document examines whether a recovery demand notice may be issued before the statutory appeal period expires. It outlines the self assessment, provisional assessment, scrutiny and determination processes, and explains that recovery procedures and demand notices are linked to assessment orders, prescribed payment obligations on appeal and stay mechanisms. The timing of issuing demand notices before the appeal period elapses can be procedurally improper and may cause prejudice; an administrative instance recorded a premature notice that was later deferred by the department.</description>
    <language>en-us</language>
    <pubDate>Thu, 30 Jan 2020 10:02:22 +0530</pubDate>
    <lastBuildDate>Thu, 30 Jan 2020 10:02:22 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=601810" rel="self" type="application/rss+xml"/>
    <item>
      <title>ISSUE OF DEMAND NOTICE PURSUANT TO ASSESSMENT ORDER BEFORE THE EXPIRY OF APPEAL PERIOD UNDER GST LAW – CORRECT?</title>
      <link>https://www.taxtmi.com/article/detailed?id=8922</link>
      <description>The document examines whether a recovery demand notice may be issued before the statutory appeal period expires. It outlines the self assessment, provisional assessment, scrutiny and determination processes, and explains that recovery procedures and demand notices are linked to assessment orders, prescribed payment obligations on appeal and stay mechanisms. The timing of issuing demand notices before the appeal period elapses can be procedurally improper and may cause prejudice; an administrative instance recorded a premature notice that was later deferred by the department.</description>
      <category>Articles</category>
      <law>Goods and Services Tax - GST</law>
      <pubDate>Thu, 30 Jan 2020 10:02:22 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/article/detailed?id=8922</guid>
    </item>
  </channel>
</rss>