Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Principles of natural justice - adjustment of IGST with CGST and SGST - adjustment of the amounts paid by the Petitioner under the Integrated Goods & Services Tax Act, 2017 towards the alleged dues determined under Central Goods & Services Tax Act, 2017 & Andhra Pradesh State Goods & Services Tax Act, 2017 - Department directed to adjust the amount and Refund to be allowed for excess payment - HC
Principles of natural justice - adjustment of IGST with CGST and SGST - adjustment of the amounts paid by the Petitioner under the Integrated Goods & Services Tax Act, 2017 towards the alleged dues determined under Central Goods & Services Tax Act, 2017 & Andhra Pradesh State Goods & Services Tax Act, 2017 - Department directed to adjust the amount and Refund to be allowed for excess payment - HC
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