Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Validity of assessment order - difference of turnover between P & L account and balance sheet, on the one hand, and GSTR-9, on the other - The High Court Noted that the assessing officer accepted explanations for certain defects raised by the petitioner but failed to apply proper reasoning in addressing others. Identified jurisdictional errors in the determination of tax liabilities, particularly regarding turnover differences and transitional credit. - Matter restored back to AO for reconsideration.
Validity of assessment order - difference of turnover between P & L account and balance sheet, on the one hand, and GSTR-9, on the other - The High Court Noted that the assessing officer accepted explanations for certain defects raised by the petitioner but failed to apply proper reasoning in addressing others. Identified jurisdictional errors in the determination of tax liabilities, particularly regarding turnover differences and transitional credit. - Matter restored back to AO for reconsideration.
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