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...
Seeks rectification or re-assessment - Claim of Exemption under Notification No.152/2009-customs - The High Court held that there is no reason to reject the application merely because it does not make reference to Section 149 or on the ground that the word rectification is not used therein - The writ petition is disposed of with the directive for the respondent to treat the petitioner's application as a rectification application and decide on it based on merits within a stipulated timeframe.
Seeks rectification or re-assessment - Claim of Exemption under Notification No.152/2009-customs - The High Court held that there is no reason to reject the application merely because it does not make reference to Section 149 or on the ground that the word rectification is not used therein - The writ petition is disposed of with the directive for the respondent to treat the petitioner's application as a rectification application and decide on it based on merits within a stipulated timeframe.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
