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 made mistake in not showing correct refund amount in GSTR-3B for July and August 2017. Delay not attributable to petitioner as respondents admitted technical glitch in portal processing refund which vanished after HC directions. Assessee cannot be deprived of justifiable money. Respondents to pay interest at 6% p.a. from July 1, 2018 till September 18, 2023 on Rs. 7,15,962/- and till October 16, 2023 on Rs. 6,04,118/-. Petition disposed.
Petitioner made mistake in not showing correct refund amount in GSTR-3B for July and August 2017. Delay not attributable to petitioner as respondents admitted technical glitch in portal processing refund which vanished after HC directions. Assessee cannot be deprived of justifiable money. Respondents to pay interest at 6% p.a. from July 1, 2018 till September 18, 2023 on Rs. 7,15,962/- and till October 16, 2023 on Rs. 6,04,118/-. Petition disposed.
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