Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Maintainability of appeal - time limitation - Cancellation of GST registration of petitioner - There is no material available on record to establish as to when the order passed by the Deputy Commissioner Sales Tax was communicated to the petitioner. That was the crucial fact for being ascertained as it would be that date from which the period of limitation for preferring the appeal would have commend. - Matter restored before the appellate authority - HC
Maintainability of appeal - time limitation - Cancellation of GST registration of petitioner - There is no material available on record to establish as to when the order passed by the Deputy Commissioner Sales Tax was communicated to the petitioner. That was the crucial fact for being ascertained as it would be that date from which the period of limitation for preferring the appeal would have commend. - Matter restored before the appellate authority - HC
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TaxTMI 
TaxTMI 
of 4916 
