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...
Petitioner directed to file statutory appeal u/s 107 of TNGST Act, 2017 before Appellate Deputy Commissioner (Appeals), Tirunelveli within 30 days from receipt of order regarding wrong credit entry rectified in GSTR 3B for May 2019. Appellate Authority to consider appeal on merits without limitation and dispose within 5 months after pre-deposit of amount by petitioner as per Section 107. Petition dismissed.
Petitioner directed to file statutory appeal u/s 107 of TNGST Act, 2017 before Appellate Deputy Commissioner (Appeals), Tirunelveli within 30 days from receipt of order regarding wrong credit entry rectified in GSTR 3B for May 2019. Appellate Authority to consider appeal on merits without limitation and dispose within 5 months after pre-deposit of amount by petitioner as per Section 107. Petition dismissed.
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