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...
In a case where a writ petition was dismissed due to allegations of false statements regarding authorization, the High Court held that payment made under threat and coercion during search proceedings cannot be considered voluntary. The court directed GST authorities to refund Rs. 30,00,000 to the appellants within six weeks. The appellants can raise a claim for interest during the show-cause notice adjudication. The appeal was allowed, setting aside the previous writ petition decision.
In a case where a writ petition was dismissed due to allegations of false statements regarding authorization, the High Court held that payment made under threat and coercion during search proceedings cannot be considered voluntary. The court directed GST authorities to refund Rs. 30,00,000 to the appellants within six weeks. The appellants can raise a claim for interest during the show-cause notice adjudication. The appeal was allowed, setting aside the previous writ petition decision.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
