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Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

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Author admin_gstPosted on June 22, 2017

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Gross and Net GST revenue collections for the month of September, 2026
Prior communication of CGST arrest authorisation is required; summonses cannot replace a distinct pre-arrest notice.
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Inverted duty refunds remain available where higher-taxed packing materials create accumulated ITC, despite restrictive administrative circulars.
Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
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Fraud-based GST recovery requires show cause notices to state foundational facts, not merely recite statutory grounds.
GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlapping inquiries.
Expiry of seizure period requires release of seized mobile phones and debit cards where no extension order exists.

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