Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance and only a summary was uploaded on the GST portal. Consequently, the assessment order and attachment notice are quashed, with the condition that the petitioner pays 10% of the disputed tax demand within two weeks. The assessing officer is directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within two months of receiving the payment.
Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance and only a summary was uploaded on the GST portal. Consequently, the assessment order and attachment notice are quashed, with the condition that the petitioner pays 10% of the disputed tax demand within two weeks. The assessing officer is directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within two months of receiving the payment.
Note: It is a system-generated summary and is for quick reference only.
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