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 failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without petitioner's knowledge. Petitioner unable to respond or attend hearing due to lack of notice. Order passed without granting opportunity of personal hearing, violating natural justice principles. High Court set aside original order, remanded matter for fresh consideration by department, subject to petitioner paying 7.5% of disputed tax within four weeks. Petition allowed by way of remand due to department's fault in denying petitioner opportunity to respond.
Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without petitioner's knowledge. Petitioner unable to respond or attend hearing due to lack of notice. Order passed without granting opportunity of personal hearing, violating natural justice principles. High Court set aside original order, remanded matter for fresh consideration by department, subject to petitioner paying 7.5% of disputed tax within four weeks. Petition allowed by way of remand due to department's fault in denying petitioner opportunity to respond.
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