Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed that the petitioner was not given a proper opportunity to be heard before the issuance of the assessment order. Despite the petitioner's submission of a reply, no opportunity for a personal hearing was provided. - Considering that approximately 50% of the tax liability was recovered by debiting the petitioner's bank account, the court deemed it necessary to provide the petitioner with an opportunity to be heard. - Matter restored back.
Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed that the petitioner was not given a proper opportunity to be heard before the issuance of the assessment order. Despite the petitioner's submission of a reply, no opportunity for a personal hearing was provided. - Considering that approximately 50% of the tax liability was recovered by debiting the petitioner's bank account, the court deemed it necessary to provide the petitioner with an opportunity to be heard. - Matter restored back.
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