Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Additional court fees are payable on GST first appeals before the State appellate authority under the applicable court-fees law, notwithstanding the statutory pre-deposit prescribed for filing the appeal. The levy binds both the appellate authority and taxpayers within the State's jurisdiction. Where the appellant undertakes to pay the requisite fees, dismissal of the first appeal for non-payment may be set aside and the matter remanded for decision on merits after observing natural justice.
Additional court fees are payable on GST first appeals before the State appellate authority under the applicable court-fees law, notwithstanding the statutory pre-deposit prescribed for filing the appeal. The levy binds both the appellate authority and taxpayers within the State's jurisdiction. Where the appellant undertakes to pay the requisite fees, dismissal of the first appeal for non-payment may be set aside and the matter remanded for decision on merits after observing natural justice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
