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...
Uploading GST notices and orders only in the 'Additional notices and orders' tab does not constitute effective communication under Section 73 of the WBGST Act and the applicable rules, unlike proper uploading in the normal tab. A show-cause notice and reminder that omit the date, time and venue of personal hearing also deny the taxable person an effective opportunity to reply and be heard. As determination under Section 73(9) requires consideration of the taxpayer's representation, an ex parte adjudication in these circumstances violates natural justice. The adjudication order was set aside, with fresh reply, hearing and reasoned adjudication directed; merits remain open.
Uploading GST notices and orders only in the 'Additional notices and orders' tab does not constitute effective communication under Section 73 of the WBGST Act and the applicable rules, unlike proper uploading in the normal tab. A show-cause notice and reminder that omit the date, time and venue of personal hearing also deny the taxable person an effective opportunity to reply and be heard. As determination under Section 73(9) requires consideration of the taxpayer's representation, an ex parte adjudication in these circumstances violates natural justice. The adjudication order was set aside, with fresh reply, hearing and reasoned adjudication directed; merits remain open.
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