Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Jurisdiction of CIT(A) - Power to set aside the assessment and refer the case back to the AO - What the AO has to do in the set aside proceedings is merely calculation of the tax for which the respondent can be treated as an “Assessee in default” - order of CIT(A) sustained - AT
Jurisdiction of CIT(A) - Power to set aside the assessment and refer the case back to the AO - What the AO has to do in the set aside proceedings is merely calculation of the tax for which the respondent can be treated as an “Assessee in default” - order of CIT(A) sustained - AT
Note: It is a system-generated summary and is for quick reference only.