Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Validity of assessment order and bank attachment order - Input Tax Credit (ITC) availed of by the petitioner was reversed on the ground that three suppliers had issued credit notes to the petitioner - The High court quashed the impugned assessment order dated 11.08.2023 and remands the matter for reconsideration by the first respondent. - The petitioner is granted the opportunity to reply to the show cause notice within two weeks, and the first respondent is directed to provide a reasonable opportunity for a fresh assessment order within two months thereafter.
Validity of assessment order and bank attachment order - Input Tax Credit (ITC) availed of by the petitioner was reversed on the ground that three suppliers had issued credit notes to the petitioner - The High court quashed the impugned assessment order dated 11.08.2023 and remands the matter for reconsideration by the first respondent. - The petitioner is granted the opportunity to reply to the show cause notice within two weeks, and the first respondent is directed to provide a reasonable opportunity for a fresh assessment order within two months thereafter.
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