Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Proper-officer functions under the CGST Act may be assigned by circular to Central Tax Officers already appointed under a statutory notification, including demand-related functions allocated by monetary limits. Such assignment does not constitute delegation requiring a separate notification. Challenges to the circulars and to the officer's competence on that basis were rejected. A writ challenge to a GST demand order should ordinarily not proceed where an effective statutory appeal is available, unless a recognised exception applies. Where the authority considered the defence, examined documents and granted a personal hearing, reassessment of disputed material lies with the appellate authority. The demand challenge was therefore directed to the statutory appeal, with limitation protection for filing within 30 days.
Proper-officer functions under the CGST Act may be assigned by circular to Central Tax Officers already appointed under a statutory notification, including demand-related functions allocated by monetary limits. Such assignment does not constitute delegation requiring a separate notification. Challenges to the circulars and to the officer's competence on that basis were rejected. A writ challenge to a GST demand order should ordinarily not proceed where an effective statutory appeal is available, unless a recognised exception applies. Where the authority considered the defence, examined documents and granted a personal hearing, reassessment of disputed material lies with the appellate authority. The demand challenge was therefore directed to the statutory appeal, with limitation protection for filing within 30 days.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
