Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
A composite show cause notice under Section 74 covering multiple tax periods or financial years was held impermissible. The HC relied on its earlier rulings to hold that clubbing distinct tax periods in one proceeding creates a jurisdictional defect, and a notice issued on that basis is illegal. Because the foundational show cause notice was invalid, the consequential Order-in-Original could not survive and was set aside. Liberty was reserved to initiate fresh proceedings in accordance with law, with all contentions kept open.
A composite show cause notice under Section 74 covering multiple tax periods or financial years was held impermissible. The HC relied on its earlier rulings to hold that clubbing distinct tax periods in one proceeding creates a jurisdictional defect, and a notice issued on that basis is illegal. Because the foundational show cause notice was invalid, the consequential Order-in-Original could not survive and was set aside. Liberty was reserved to initiate fresh proceedings in accordance with law, with all contentions kept open.
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