Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
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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