Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
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Parallel GST proceedings on identical issues for the same assessment period cannot be sustained where Central GST authorities have already issued an order and the related appeal is pending before the appellate authority. The State GST assessment and rectification orders addressed the same issues already adjudicated under Central GST. Consequently, the subsequent State GST proceedings were quashed, and the writ petition succeeded.
Parallel GST proceedings on identical issues for the same assessment period cannot be sustained where Central GST authorities have already issued an order and the related appeal is pending before the appellate authority. The State GST assessment and rectification orders addressed the same issues already adjudicated under Central GST. Consequently, the subsequent State GST proceedings were quashed, and the writ petition succeeded.
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