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...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDR Scheme was not considered since this amount was not entered in ST-3 Returns. - That apart, the last date of payment under SVLDR Scheme was 30.06.2020 which has expired. - That apart, adjustment of the amount deposited prior to the issuance of the demand-cum-show cause notice may be adjustable against the demand confirmed by the order in original but it cannot be adjusted for the purposes of determination of amount under the SVLDR Scheme. - HC
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDR Scheme was not considered since this amount was not entered in ST-3 Returns. - That apart, the last date of payment under SVLDR Scheme was 30.06.2020 which has expired. - That apart, adjustment of the amount deposited prior to the issuance of the demand-cum-show cause notice may be adjustable against the demand confirmed by the order in original but it cannot be adjusted for the purposes of determination of amount under the SVLDR Scheme. - HC
Note: It is a system-generated summary and is for quick reference only.