Section 81 of Goa GST Act 2017 [ Section 81 of Goa GST Act 2017 explains Transfer of property to be void in certain cases and is covered in CHAPTER XV : DEMANDS AND RECOVERY ] Transfer of property to be void in certain cases. 81. Where a person, after any amount has become due from him, creates a charge on or… Read More »
Section 80 of Goa GST Act 2017 [ Section 80 of Goa GST Act 2017 explains Payment of tax and other amount in instalment and is covered in CHAPTER XV : DEMANDS AND RECOVERY ] Payment of tax and other amount in instalment. 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing,… Read More »
Section 78 of Goa GST Act 2017 [ Section 78 of Goa GST Act 2017 explains Initiation of recovery proceedings and is covered in CHAPTER XV : DEMANDS AND RECOVERY ] Initiation of recovery proceedings . 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of… Read More »
Section 72 of Goa GST Act 2017 [ Section 72 of Goa GST Act 2017 explains Officers to assist proper officers and is covered in CHAPTER XIV : INSPECTION, SEARCH, SEIZURE AND ARREST] Officers to assist proper officers. 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of… Read More »
Section 75 of Goa GST Act 2017 [ Section 75 of Goa GST Act 2017 explains General provisions relating to determination of tax and is covered in CHAPTER XV : DEMANDS AND RECOVERY ] General provisions relating to determination of tax . 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate… Read More »
Section 73 of Goa GST Act 2017 [ Section 73 of Goa GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or superession of facts and is covered in CHAPTER XV : DEMANDS AND RECOVERY ] Determination… Read More »
Section 69 of Goa GST Act 2017 [ Section 69 of Goa GST Act 2017 explains Power to arrest and is covered in CHAPTER XIV : INSPECTION, SEARCH, SEIZURE AND ARREST] Power to arrest. 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or… Read More »
Section 71 of Goa GST Act 2017 [ Section 71 of Goa GST Act 2017 explains Access to business premises and is covered in CHAPTER XIV : INSPECTION, SEARCH, SEIZURE AND ARREST] Access to business premises . 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Deputy Commissioner, shall have access to any place… Read More »
Section 70 of Goa GST Act 2017 [ Section 70 of Goa GST Act 2017 explains Power to summon persons to give evidence and produce documents and is covered in CHAPTER XIV : INSPECTION, SEARCH, SEIZURE AND ARREST] Power to summon persons to give evidence and produce documents. 70. (1) The proper officer under this Act shall have power to summon… Read More »
No TDS on reimbursement of expenses if it had no income element: HC if no income is attributable to the payee, there is no liability to deduct tax at source in the hands of the tax deductor. HIGH COURT OF KARNATAKA Commissioner of Income Tax v. Kalyani Steels Ltd. MRS. S. SUJATHA AND JOHN MICHAEL CUNHA, JJ.… Read More »