Reopening of past indirect tax assessments: not triggered solely by increased turnover from digital payments. The instruction clarifies that, for purposes of indirect taxation, past assessments will not be reopened solely on the ground that turnover increased as a consequence of shifting transactions to digital payment methods; mere emergence of previously undisclosed receipts through digital channels is not a standalone basis for reopening historical indirect tax assessments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reopening of past indirect tax assessments: not triggered solely by increased turnover from digital payments.
The instruction clarifies that, for purposes of indirect taxation, past assessments will not be reopened solely on the ground that turnover increased as a consequence of shifting transactions to digital payment methods; mere emergence of previously undisclosed receipts through digital channels is not a standalone basis for reopening historical indirect tax assessments.
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