Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Validity of reopening of assessment - period of limitation for issuance of notice u/s 148 - It is not the actual communication of the notice that is relevant. It is the issuance of the notice. - Scope of new regime u/s 148A - Once the notice has been dispatched either electronically or through post on the last date prescribed u/s 149 the proceeding cannot be questioned as time barred. - HC
Validity of reopening of assessment - period of limitation for issuance of notice u/s 148 - It is not the actual communication of the notice that is relevant. It is the issuance of the notice. - Scope of new regime u/s 148A - Once the notice has been dispatched either electronically or through post on the last date prescribed u/s 149 the proceeding cannot be questioned as time barred. - HC
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