Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment...
Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
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.
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