High Courts have ruled that recovery under Section 75(12) is limited to unpaid self-assessed tax, especially GSTR-1 and GSTR-3B mismatches. Where tax is already declared in GSTR-3B, authorities must ...
Section 75 strictly regulates GST adjudication, ensuring orders stay within SCN scope and follow natural justice. Courts have reinforced that excess demand or procedural shortcuts are ...
Analysis: Experts say section 75 debts and flexible apportionment agreements, one of the most complex areas of pensions law, is crying out for change. Section 75 of the Pensions Act 1995 refers to the ...