Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
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Section 75(7) of the UPGST Act prohibits confirmation of a tax demand exceeding the amount proposed in the show cause notice. An adjudication order confirming higher demands on both disputed counts therefore contains a fundamental and incurable defect. The order was set aside and the matter remitted for fresh adjudication, without allowing issuance of a fresh notice.
Section 75(7) of the UPGST Act prohibits confirmation of a tax demand exceeding the amount proposed in the show cause notice. An adjudication order confirming higher demands on both disputed counts therefore contains a fundamental and incurable defect. The order was set aside and the matter remitted for fresh adjudication, without allowing issuance of a fresh notice.
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