Daily Archives: December 15, 2023

CBIC Instruction No. 05/2023-GST Section 74(1) cannot be invoked merely on account of non-payment of GST

By | December 15, 2023

Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS). Instruction No. 05/2023-GST F. No. CBIC-20004/3/2023-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 13th December 202 To, All the Principal Chief Commissioners /… Read More »

Category: GST