Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
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Cancellation of GST registration of the petitioner t shall operate from January 28, 2019, the date when the petitioner allegedly ceased business operations - Retrospective cancellation requires objective criteria and cannot be applied merely for non-filing of returns. It acknowledged the petitioner's commitment to file all pending statutory returns and to discharge any liabilities related to tax, interest, and late fees. The respondents are not barred from pursuing recovery of any dues from the petitioner in accordance with the law. - HC
Cancellation of GST registration of the petitioner t shall operate from January 28, 2019, the date when the petitioner allegedly ceased business operations - Retrospective cancellation requires objective criteria and cannot be applied merely for non-filing of returns. It acknowledged the petitioner's commitment to file all pending statutory returns and to discharge any liabilities related to tax, interest, and late fees. The respondents are not barred from pursuing recovery of any dues from the petitioner in accordance with the law. - HC
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