Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reopening of assessment u/s 147 - impugned order u/s 148A(d) as well as the impugned notice u/s 148 passed and issued in the name of non-extant entity - Constitution of proprietorship firm after Dissolution of Partnership Firm - The impugned order u/s 148A(d) and notice u/s148 were passed and issued against a non-extant entity, as such the same cannot be complied with. - HC
Reopening of assessment u/s 147 - impugned order u/s 148A(d) as well as the impugned notice u/s 148 passed and issued in the name of non-extant entity - Constitution of proprietorship firm after Dissolution of Partnership Firm - The impugned order u/s 148A(d) and notice u/s148 were passed and issued against a non-extant entity, as such the same cannot be complied with. - HC
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