https://www.taxtmi.com/article/detailed?id=10720 Apex guidance permits issuance of a show cause notice to reopen refunds granted after adjudication, allows taxpayers to contest such notices administratively, holds that GST Council recommendations are recommendatory with both Union and states empowered to legislate concurrently, directs implementation of Document Identification Number (DIN) and a limited portal window for transitional credit claims with officer verification, and confirms taxability of private pilgrimage services, bidder responsibility for HSN codes, insolvency primacy over customs recovery during moratorium, and that larger-bench precedent prevails. en-us Tue, 27 Sep 2022 07:21:52 +0530 Tue, 27 Sep 2022 07:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10720 Apex guidance permits issuance of a show cause notice to reopen refunds granted after adjudication, allows taxpayers to contest such notices administratively, holds that GST Council recommendations are recommendatory with both Union and states empowered to legislate concurrently, directs implementation of Document Identification Number (DIN) and a limited portal window for transitional credit claims with officer verification, and confirms taxability of private pilgrimage services, bidder responsibility for HSN codes, insolvency primacy over customs recovery during moratorium, and that larger-bench precedent prevails. Articles Goods and Services Tax - GST Tue, 27 Sep 2022 07:21:52 +0530 https://www.taxtmi.com/article/detailed?id=10720