Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Rejection of rectification petition - turnover of the petitioner was erroneously reported in the GSTR 1 return - The High Court acknowledges the petitioner's claim regarding the erroneous turnover reported in the GSTR 1 return. Since the petitioner did not file the annual return for the relevant assessment period, the error was not rectified. The High Court finds that the tax liability primarily arose due to the turnover reported in the GSTR 1 return. Considering the interest of justice, the High Court deems it necessary to provide the petitioner with an opportunity to establish the correct turnover amount.
Rejection of rectification petition - turnover of the petitioner was erroneously reported in the GSTR 1 return - The High Court acknowledges the petitioner's claim regarding the erroneous turnover reported in the GSTR 1 return. Since the petitioner did not file the annual return for the relevant assessment period, the error was not rectified. The High Court finds that the tax liability primarily arose due to the turnover reported in the GSTR 1 return. Considering the interest of justice, the High Court deems it necessary to provide the petitioner with an opportunity to establish the correct turnover amount.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
