Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
Power to review versus Power to rectify - cancellation of GST registration - the appellate authority erroneously exercised its power under Section 161 of the Act. The court emphasized that Section 161, akin to Order 47 Rule 1 of the Code of Civil Procedure, allows rectification of errors apparent on the record, not a comprehensive review or rewriting of the decision. The appellate authority, in this case, overstepped its bounds by effectively reviewing the entire decision under the guise of rectification, which is legally impermissible. - HC
Power to review versus Power to rectify - cancellation of GST registration - the appellate authority erroneously exercised its power under Section 161 of the Act. The court emphasized that Section 161, akin to Order 47 Rule 1 of the Code of Civil Procedure, allows rectification of errors apparent on the record, not a comprehensive review or rewriting of the decision. The appellate authority, in this case, overstepped its bounds by effectively reviewing the entire decision under the guise of rectification, which is legally impermissible. - HC
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TaxTMI 
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