Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Faceless assessment notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) held invalid due to non-compliance with Section 151A and notification dated 29 March 2022. The High Court concurred with its earlier decision in Hexaware Technologies Ltd., ruling that JAO lacked jurisdiction to issue such notices. Consequently, the impugned notices were declared illegal and invalid, and the petition was allowed in favor of the assessee.
Faceless assessment notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) held invalid due to non-compliance with Section 151A and notification dated 29 March 2022. The High Court concurred with its earlier decision in Hexaware Technologies Ltd., ruling that JAO lacked jurisdiction to issue such notices. Consequently, the impugned notices were declared illegal and invalid, and the petition was allowed in favor of the assessee.
Note: It is a system-generated summary and is for quick reference only.