Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The case involves a challenge to the extension of the time limit for GST assessment u/s 73 of the CGST/AGST Act, 2017 due to the COVID-19 pandemic. The court considered the term 'force majeure' as defined in the Explanation to Section 168A of the Act. Previous extensions were noted. Several High Courts provided interim relief to noticees/assessees, allowing proceedings but no final orders or recovery. The court decided that recovery of the assessed amount shall not be enforced until further orders. The petition was disposed of accordingly.
The case involves a challenge to the extension of the time limit for GST assessment u/s 73 of the CGST/AGST Act, 2017 due to the COVID-19 pandemic. The court considered the term 'force majeure' as defined in the Explanation to Section 168A of the Act. Previous extensions were noted. Several High Courts provided interim relief to noticees/assessees, allowing proceedings but no final orders or recovery. The court decided that recovery of the assessed amount shall not be enforced until further orders. The petition was disposed of accordingly.
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