Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, emphasizes the need for rectification of assessment orders to correct errors apparent on the face of the record under Section 161 of the DGST Act, 2017. It acknowledges the challenges faced by taxpayers/dealers due to errors in demand orders and aims to streamline the rectification process to minimize unnecessary litigation.
Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, emphasizes the need for rectification of assessment orders to correct errors apparent on the face of the record under Section 161 of the DGST Act, 2017. It acknowledges the challenges faced by taxpayers/dealers due to errors in demand orders and aims to streamline the rectification process to minimize unnecessary litigation.
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