Tag Archives: Commissioner (GST)

Proviso to Section 107(6) Inapplicable When Assessment Order Confirms Tax, Interest, and Penalty Demands

By | September 25, 2026

Proviso to Section 107(6) Inapplicable When Assessment Order Confirms Tax, Interest, and Penalty Demands Issue Whether the proviso to Section 107(6), requiring a mandatory 10 percent pre-deposit of penalty, applies to an appeal where the detailed assessment order confirmed tax, interest, and penalty, even if Form DRC-07 was issued solely for the unpaid penalty portion.… Read More »

CLARIFICATION REGARDING JURISDICTION IN CASES INVOLVING MIGRATION/ TRANSFER OF TAXABLE PERSONS FROM ONE JURISDICTION TO ANOTHER JURISDICTION

By | July 3, 2026

CLARIFICATION REGARDING JURISDICTION IN CASES INVOLVING MIGRATION/ TRANSFER OF TAXABLE PERSONS FROM ONE JURISDICTION TO ANOTHER JURISDICTION CIRCULAR NO. 255/01/2026–GST [F. NO. CBIC-20010/11/2026–GST], DATED 25-6-2026  References have been received from field formations seeking clarification on the validity of action taken, and on the authority competent to act, at various stages of proceedings under the Central Goods and Services Tax… Read More »