Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Foundational facts supported invocation of the extended period under GST Section 74, because the notices set out detailed allegations of incorrect valuation, inadmissible credit-note adjustment and short payment of tax, backed by investigation material and prior intimation; the writ challenge was therefore rejected as the disputed factual issues were not fit for writ review. Prior audit and earlier investigation did not defeat jurisdiction, because audit under Section 65 is distinct from a pan-India DGGI investigation, and overlap alone did not invalidate notices where separate grounds of evasion were alleged. The proceedings were held maintainable and the taxpayer was directed to reply before the adjudicating authority.
Foundational facts supported invocation of the extended period under GST Section 74, because the notices set out detailed allegations of incorrect valuation, inadmissible credit-note adjustment and short payment of tax, backed by investigation material and prior intimation; the writ challenge was therefore rejected as the disputed factual issues were not fit for writ review. Prior audit and earlier investigation did not defeat jurisdiction, because audit under Section 65 is distinct from a pan-India DGGI investigation, and overlap alone did not invalidate notices where separate grounds of evasion were alleged. The proceedings were held maintainable and the taxpayer was directed to reply before the adjudicating authority.
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