Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
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...
Rectification of mistake - in absence of any assessment order issued by him there existed no basis to invoke the power of rectification u/s 31, by the assessing authority. Consequently, the assessing authority never acquired any jurisdiction to issue any notice or pass any order of rectification - The entire exercise carried by the assessing authority was a nullity and it must therefore necessarily fall.
Rectification of mistake - in absence of any assessment order issued by him there existed no basis to invoke the power of rectification u/s 31, by the assessing authority. Consequently, the assessing authority never acquired any jurisdiction to issue any notice or pass any order of rectification - The entire exercise carried by the assessing authority was a nullity and it must therefore necessarily fall.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
