Intimation/Application for Withdrawal from Composition Levy

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Author admin_gstPosted on June 22, 2017

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Prosperous States for a Prosperous India – Speech by Dr. Poonam Gupta, Deputy Governor, Reserve Bank of India, delivered at the ‘Columbia Indian Economy Summit 2026’ at the Raj Centre on Indian Economic Policy at Columbia University on April
Speaking and reasoned order required where assessment ignored taxpayer’s reply and supporting documents
GST refund on rejected seed sales: tax not payable, retention impermissible, and refund to follow prescribed Form RFD-01 procedure.
GST assessment orders without a DIN were invalidated, and delayed writ relief was entertained subject to partial tax deposit.
Unsigned GST assessment orders are inherently defective; delayed writ relief may be entertained with partial tax deposit and remand.
Ex parte assessment and late fee liability remitted for fresh consideration after conditional deposit and reply to notice.
Rule 86A cannot be used for negative blocking of the electronic credit ledger; blocked credit must be restored.
Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withholding.
Coursera user licences classified as licensing services, not education service, so the exemption was denied.
Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.