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Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
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Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
The High Court addressed the issue of determining the value of supply in a job work scenario, challenging an order u/s 107 of the WBGST/CGST Act, 2017. The petitioner received goods for job work from outside the state, but faced interception and detention while returning the consignment after completion. The Court noted that if the value of supply cannot be determined u/s 15(1), it should be as prescribed. The petitioner did not disclose the contract, affecting value determination. The proper officer did not assess the transaction value under Section 15(1). The Court remanded the matter to the appellate authority for reevaluation, directing the petitioner to disclose all job work documents within 3 weeks. Petition disposed off.
The High Court addressed the issue of determining the value of supply in a job work scenario, challenging an order u/s 107 of the WBGST/CGST Act, 2017. The petitioner received goods for job work from outside the state, but faced interception and detention while returning the consignment after completion. The Court noted that if the value of supply cannot be determined u/s 15(1), it should be as prescribed. The petitioner did not disclose the contract, affecting value determination. The proper officer did not assess the transaction value under Section 15(1). The Court remanded the matter to the appellate authority for reevaluation, directing the petitioner to disclose all job work documents within 3 weeks. Petition disposed off.
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TaxTMI 
TaxTMI 
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