Indexable research master. A source-controlled method for limitation, pre-deposit, recovery, waiver and local schemes.
Source-controlled appeal method
- Order and service date.
- Forum and jurisdiction.
- Limitation and condonation.
- Admitted liability and pre-deposit.
- Recovery and stay.
- Local amnesty or waiver eligibility.
- GSTAT and court route.
Finin2min Q&A
Can the CGST Act alone decide a State tax matter?
No. The corresponding SGST or UTGST law, local commencement and amendments must be checked.
Can a Central notification be assumed to have a local counterpart?
No. Capture the exact State or UT instrument and effective date.
Can another State's e-way bill threshold be used?
No. Apply the transaction-date notification of the State or UT where the movement rule is relevant.
Which High Court decision should be prioritised?
Supreme Court law prevails nationally; then prioritise the jurisdictional High Court and check conflicting decisions and later law.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- www.gstcouncil.gov.in