Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
GST assessment order was challenged on the basis that zero-rated supplies entitled the petitioner to a refund under the IGST and CGST/TNGST provisions. The assessment also required payment of interest and penalty under the respective GST enactments. No procedural irregularity was found in the assessment process, and the writ challenge was dismissed. The dispute therefore centred on the procedural validity of the assessment despite the asserted entitlement to a refund for zero-rated supplies.
GST assessment order was challenged on the basis that zero-rated supplies entitled the petitioner to a refund under the IGST and CGST/TNGST provisions. The assessment also required payment of interest and penalty under the respective GST enactments. No procedural irregularity was found in the assessment process, and the writ challenge was dismissed. The dispute therefore centred on the procedural validity of the assessment despite the asserted entitlement to a refund for zero-rated supplies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
