Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
A consolidated demand-cum-show cause notice covering multiple financial years is not barred under the CGST Act, whether issued under the ordinary demand provision or the provision concerning fraud, wilful misstatement or suppression. The article notes that the selection of the latter provision depends on factual findings about conduct intended to evade tax and ordinarily cannot be decided in writ proceedings at the notice stage; affected persons must respond before the Proper Officer and use statutory appellate remedies. Where a fresh reply opportunity is granted, adjudication is restored to the notice stage, with the court-directed period excluded when calculating the time available for adjudication.
A consolidated demand-cum-show cause notice covering multiple financial years is not barred under the CGST Act, whether issued under the ordinary demand provision or the provision concerning fraud, wilful misstatement or suppression. The article notes that the selection of the latter provision depends on factual findings about conduct intended to evade tax and ordinarily cannot be decided in writ proceedings at the notice stage; affected persons must respond before the Proper Officer and use statutory appellate remedies. Where a fresh reply opportunity is granted, adjudication is restored to the notice stage, with the court-directed period excluded when calculating the time available for adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
