Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Extension of period of limitation for issuance of show cause notice - The Delhi High Court disposed of the petition, setting aside the order under Section 73 of the CGST Act and directing re-adjudication by the proper officer. The validity of Notification No. 9 of 2023 remains open for further review.
Extension of period of limitation for issuance of show cause notice - The Delhi High Court disposed of the petition, setting aside the order under Section 73 of the CGST Act and directing re-adjudication by the proper officer. The validity of Notification No. 9 of 2023 remains open for further review.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
