Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Composite GST assessment for more than one tax period was treated as impermissible, following the view that each assessment year requires a separate proceeding once the annual return due date has been reached. Because the challenge was confined to the composite nature of the assessment, the writ was decided on that ground alone and other grounds were left open. The assessment order and the appellate order were set aside, with liberty to commence fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation.
Composite GST assessment for more than one tax period was treated as impermissible, following the view that each assessment year requires a separate proceeding once the annual return due date has been reached. Because the challenge was confined to the composite nature of the assessment, the writ was decided on that ground alone and other grounds were left open. The assessment order and the appellate order were set aside, with liberty to commence fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
