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...
Demand of interest payable u/s 50 (1) of the CGST/SGST Act, 2017 - GST returns could not be filed due to cancellation of GSTIN of the petitioner - petitioner can not be said to have made any default in not remitting the tax inasmuch as he could not have remitted the tax without there being a valid GSTIN - it is highly inequitable to impose interest - HC
Demand of interest payable u/s 50 (1) of the CGST/SGST Act, 2017 - GST returns could not be filed due to cancellation of GSTIN of the petitioner - petitioner can not be said to have made any default in not remitting the tax inasmuch as he could not have remitted the tax without there being a valid GSTIN - it is highly inequitable to impose interest - HC
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