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 High Court addressed a case involving a violation of natural justice principles due to the petitioner not having a fair opportunity to contest a tax demand. The court noted that the petitioner's GST registration was canceled without sufficient opportunity to address discrepancies in returns. The court set aside the order canceling the registration and remanded the matter for reconsideration. The petitioner was directed to remit 10% of the disputed tax demand within three weeks for further proceedings. The petition was disposed of by way of remand for a fair opportunity to contest the tax demand on merits.
The High Court addressed a case involving a violation of natural justice principles due to the petitioner not having a fair opportunity to contest a tax demand. The court noted that the petitioner's GST registration was canceled without sufficient opportunity to address discrepancies in returns. The court set aside the order canceling the registration and remanded the matter for reconsideration. The petitioner was directed to remit 10% of the disputed tax demand within three weeks for further proceedings. The petition was disposed of by way of remand for a fair opportunity to contest the tax demand on merits.
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