https://www.taxtmi.com/article/detailed?id=11979 Whether amounts credited in the GST Cash Ledger qualify as valid tax payments is contested where taxpayers retained ledger balances after technical or filing errors and authorities raised interest demands. A High Court held that when remanding a matter to the Commissioner, the Commissioner must personally pass orders and may not delegate that duty to an Assistant Commissioner. Subordinate authorities must follow higher appellate directions unless their operation is stayed, and the Commissioner must now pass orders consistent with the remand; administrative clarification on Cash Ledger treatment is advisable. en-us Sat, 21 Oct 2023 07:03:44 +0530 Sat, 21 Oct 2023 07:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11979 Whether amounts credited in the GST Cash Ledger qualify as valid tax payments is contested where taxpayers retained ledger balances after technical or filing errors and authorities raised interest demands. A High Court held that when remanding a matter to the Commissioner, the Commissioner must personally pass orders and may not delegate that duty to an Assistant Commissioner. Subordinate authorities must follow higher appellate directions unless their operation is stayed, and the Commissioner must now pass orders consistent with the remand; administrative clarification on Cash Ledger treatment is advisable. Articles Goods and Services Tax - GST Sat, 21 Oct 2023 07:03:44 +0530 https://www.taxtmi.com/article/detailed?id=11979