Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Validity of assessment u/s 144C - Whether the passing of the draft assessment order as prescribed under section 144C(1) of the Act is mandatory or not? - Waiver/admission/undertaking of the Assessee for not challenging the draft order before the Ld.DRP u/s 144C - The tribunal concluded that failure to follow the prescribed procedure constitutes a jurisdictional error, rendering the final assessment order illegal and void ab initio. - The tribunal further held tha, there can be no estoppel on issues of law or jurisdiction, and waiver or admission by the Assessee does not confer jurisdiction on the Assessing Officer.
Validity of assessment u/s 144C - Whether the passing of the draft assessment order as prescribed under section 144C(1) of the Act is mandatory or not? - Waiver/admission/undertaking of the Assessee for not challenging the draft order before the Ld.DRP u/s 144C - The tribunal concluded that failure to follow the prescribed procedure constitutes a jurisdictional error, rendering the final assessment order illegal and void ab initio. - The tribunal further held tha, there can be no estoppel on issues of law or jurisdiction, and waiver or admission by the Assessee does not confer jurisdiction on the Assessing Officer.
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TaxTMI 
TaxTMI 
