Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
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...
Validity Of assessment order passed - SEZ unit - Supply of services without charging GST since it was a zero rated supply - turnover inadvertently reported under the column taxable value in GSTR-1 - The High Court observed that while the supply was correctly identified as zero-rated in the GSTR-3B return, the inadvertent misreporting in the GSTR-1 return was acknowledged. The petitioner's submission was supported by evidence from the tax invoice. As a result, the assessment order was quashed, and the matter was remanded for re-consideration by the assessing officer.
Validity Of assessment order passed - SEZ unit - Supply of services without charging GST since it was a zero rated supply - turnover inadvertently reported under the column taxable value in GSTR-1 - The High Court observed that while the supply was correctly identified as zero-rated in the GSTR-3B return, the inadvertent misreporting in the GSTR-1 return was acknowledged. The petitioner's submission was supported by evidence from the tax invoice. As a result, the assessment order was quashed, and the matter was remanded for re-consideration by the assessing officer.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
