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...
Validity of reopening income tax assessment proceedings. The key points are: the Jurisdictional Assessing Officer (JAO) issued the notice for reopening assessment instead of a Faceless Assessing Officer (FAO), violating the statutory scheme u/s 151A(2) of the Income Tax Act. The court held that non-compliance with the faceless assessment scheme, which has the character of subordinate legislation, renders the initiation of proceedings invalid. Both parties agreed that the reopening proceedings would be unsustainable due to the Hexaware judgment. Since the JAO lacked jurisdiction to issue the notice and the issue was time-barred, the writ petition was allowed.
Validity of reopening income tax assessment proceedings. The key points are: the Jurisdictional Assessing Officer (JAO) issued the notice for reopening assessment instead of a Faceless Assessing Officer (FAO), violating the statutory scheme u/s 151A(2) of the Income Tax Act. The court held that non-compliance with the faceless assessment scheme, which has the character of subordinate legislation, renders the initiation of proceedings invalid. Both parties agreed that the reopening proceedings would be unsustainable due to the Hexaware judgment. Since the JAO lacked jurisdiction to issue the notice and the issue was time-barred, the writ petition was allowed.
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