Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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Challenge to assessment order and rectification order for assessment year 2018-19 - mismatch between GSTR-3B and GSTR-2A/GSTR-2B - order challenged on grounds of non-service through tendering or registered post, violating principles of natural justice - impugned order set aside - petitioner directed to deposit 25% of disputed tax as per rectification order within 4 weeks - on compliance, assessment order treated as show cause notice - petitioner to file objections with supporting documents within 4 weeks - writ petition disposed of.
Challenge to assessment order and rectification order for assessment year 2018-19 - mismatch between GSTR-3B and GSTR-2A/GSTR-2B - order challenged on grounds of non-service through tendering or registered post, violating principles of natural justice - impugned order set aside - petitioner directed to deposit 25% of disputed tax as per rectification order within 4 weeks - on compliance, assessment order treated as show cause notice - petitioner to file objections with supporting documents within 4 weeks - writ petition disposed of.
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