Income Tax Manual

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Author admin_gstPosted on May 19, 2017

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Advisory on “Multistate Registration” Facility for GST Registration
GST refund withholding under Section 54(11) remains available during anti-evasion proceedings without a separate judicial stay.
Resolution-plan extinguishment bars unfiled GST dues and permits writ review despite a statutory appellate remedy.
Section 74 fraud allegations must be particularised; an ITC mismatch alone cannot sustain a notice for wrongful credit.
Bail in CGST prosecution: completed investigation and documentary evidence supported release subject to safeguards against trial interference.
Statutory GST appeals remain the appropriate remedy where exemption claims lack substantiation during adjudication proceedings.
Ex parte GST assessment permits fresh adjudication subject to reply and disputed-tax pre-deposit despite expired appellate limitation.
Input tax credit blocking requires use of the prescribed unblocking remedy before writ relief, especially after demand proceedings.
Input tax credit on unpaid consideration attracts interest despite later financial credit-note settlement and retained credit entitlement.
Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory penalty.