Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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Summary order quashed due to absence of underlying order - Annexure-A summary dated 13.08.2019 in Form GST DRC-07 set aside as no order passed under Act - consequent recovery action including attachment of bank accounts quashed - respondents directed to lift attachment of petitioner's bank accounts forthwith - petition disposed of.
Summary order quashed due to absence of underlying order - Annexure-A summary dated 13.08.2019 in Form GST DRC-07 set aside as no order passed under Act - consequent recovery action including attachment of bank accounts quashed - respondents directed to lift attachment of petitioner's bank accounts forthwith - petition disposed of.
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