Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
A single show-cause notice or composite GST assessment cannot validly cover more than one tax period; where assessment is taken before the annual return due date, the bar applies beyond one month, and after that due date, beyond one year. The assessment and appellate orders were set aside because the challenge was confined to the impermissible clubbing of multiple assessment years. Authorities were left free to start fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded while computing limitation.
A single show-cause notice or composite GST assessment cannot validly cover more than one tax period; where assessment is taken before the annual return due date, the bar applies beyond one month, and after that due date, beyond one year. The assessment and appellate orders were set aside because the challenge was confined to the impermissible clubbing of multiple assessment years. Authorities were left free to start fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded while computing limitation.
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