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Competent Authority is advised to consider objections filed by assessee before freezing bank account of assessee to recover interest demand under section 50 of CGST Act 2017 

Pittappillil Agencies v. Superintendent of Central Tax & Central Excise Goods & Services Tax [2020] 114 taxmann.com 562 (Kerala) SYNOPSIS Where Competent Authority had issued on assessee a notice requiring it to remit certain amount towards interest due and also issued notice to assessee’s Bank…

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Standard Operating Procedure to be followed in case of non-filers of returns-CBIC clarifies CBIC has clarified Standard Operating Procedure to be followed by proper officer in case of non-furnishing of returns by taxpayers. The guidelines provide that system generated message shall be sent to non-filers…