Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Fresh GST proceedings under Section 74 may be initiated within two years from communication of an earlier writ order that quashed a prior notice while expressly permitting fresh action, provided fraud, wilful misstatement or suppression of facts to evade tax exists. Section 75(3), read with that binding direction, preserves the period for consequential adjudication; an earlier dropped Section 73 notice does not bar the fresh proceedings. However, a show cause notice containing unnecessary accusations that the taxpayer misled the Court demonstrates prejudgment and breaches the requirement of neutral adjudication. Such a notice must be set aside, with any fresh action undertaken by a different officer.
Fresh GST proceedings under Section 74 may be initiated within two years from communication of an earlier writ order that quashed a prior notice while expressly permitting fresh action, provided fraud, wilful misstatement or suppression of facts to evade tax exists. Section 75(3), read with that binding direction, preserves the period for consequential adjudication; an earlier dropped Section 73 notice does not bar the fresh proceedings. However, a show cause notice containing unnecessary accusations that the taxpayer misled the Court demonstrates prejudgment and breaches the requirement of neutral adjudication. Such a notice must be set aside, with any fresh action undertaken by a different officer.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
