BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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The High Court quashed the orders issued by the tax authorities after scrutiny of GST returns u/s 61, as the principles of natural justice were violated by not providing an opportunity of hearing. The petitioner inadvertently claimed input tax credit under the wrong column in GSTR-3B, which was clarified through a reply, but the authorities failed to consider it before passing the orders and recovering excess tax. Consequently, the HC set aside the orders, lifted the attachment on the petitioner's bank account, and directed the authorities to release the attachment immediately upon production of the court order, disposing of the writ petition.
The High Court quashed the orders issued by the tax authorities after scrutiny of GST returns u/s 61, as the principles of natural justice were violated by not providing an opportunity of hearing. The petitioner inadvertently claimed input tax credit under the wrong column in GSTR-3B, which was clarified through a reply, but the authorities failed to consider it before passing the orders and recovering excess tax. Consequently, the HC set aside the orders, lifted the attachment on the petitioner's bank account, and directed the authorities to release the attachment immediately upon production of the court order, disposing of the writ petition.
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