Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Extension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 - The Hich Court noted that the Notification extends the time limit under Section 73(10) of the CGST Act, attributing the extension to the COVID-19 pandemic as a force majeure event. - The court acknowledges previous extensions of the time limit and the interim reliefs granted by other High Courts to noticees facing similar situations. - The court allows proceedings to continue on the Show Cause Notice but prohibits the passing of a final order until the returnable date.
Extension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 - The Hich Court noted that the Notification extends the time limit under Section 73(10) of the CGST Act, attributing the extension to the COVID-19 pandemic as a force majeure event. - The court acknowledges previous extensions of the time limit and the interim reliefs granted by other High Courts to noticees facing similar situations. - The court allows proceedings to continue on the Show Cause Notice but prohibits the passing of a final order until the returnable date.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
