Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
A single show-cause notice or composite assessment order cannot validly cover more than one tax period once the annual return due date has been reached; each financial year must be adjudicated separately. Applying an earlier Division Bench view, the HC set aside the impugned Order in Original because it covered four financial years in one order. The matter was remitted for fresh proceedings year-wise, with liberty to initiate separate proceedings for each assessment year, and the intervening period was directed to be excluded for limitation. All other grounds of challenge were left open.
A single show-cause notice or composite assessment order cannot validly cover more than one tax period once the annual return due date has been reached; each financial year must be adjudicated separately. Applying an earlier Division Bench view, the HC set aside the impugned Order in Original because it covered four financial years in one order. The matter was remitted for fresh proceedings year-wise, with liberty to initiate separate proceedings for each assessment year, and the intervening period was directed to be excluded for limitation. All other grounds of challenge were left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
