Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Recovery of tax before expiry of the second appeal period was challenged, with the dispute centred on refund or re-credit of the amount recovered from the taxpayer's bank account. HC disposed of the writ petition by granting liberty to the taxpayer to apply for refund of the sum re-credited to its E-Cash ledger after recovery, and directed the competent authority to decide the application in accordance with law within the time fixed by the Court.
Recovery of tax before expiry of the second appeal period was challenged, with the dispute centred on refund or re-credit of the amount recovered from the taxpayer's bank account. HC disposed of the writ petition by granting liberty to the taxpayer to apply for refund of the sum re-credited to its E-Cash ledger after recovery, and directed the competent authority to decide the application in accordance with law within the time fixed by the Court.
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TaxTMI 
TaxTMI 
