Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
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Best Judgement assessment - Ex-parte order - Non-functioning of GST Tribunal - Failure to file the GST returns and pay the tax due to COVID for 10 months in time - failure of the assessee to file reply to the show cause notice issued u/s 46 - matter restored back to Appellate Authority for fresh adjudication - HC
Best Judgement assessment - Ex-parte order - Non-functioning of GST Tribunal - Failure to file the GST returns and pay the tax due to COVID for 10 months in time - failure of the assessee to file reply to the show cause notice issued u/s 46 - matter restored back to Appellate Authority for fresh adjudication - HC
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