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...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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The High Court allowed the petitions challenging the assessment orders for 2017-18, 2018-19, and 2019-20 on the grounds of limitation and violation of principles of natural justice. Regarding limitation, the court held that the extended due dates for filing returns fell within the limitation period after excluding the period from 15.03.2020 to 28.02.2022 as per the Supreme Court's directions due to the COVID-19 pandemic. The assessment orders were set aside for violating the statutory mandate of providing an opportunity for personal hearing u/s 75(4) of the GST Acts. The matters were remitted to the respective Assessing Officers to issue notices for personal hearing, hear the assessees if they appear, and pass orders within three months from the judgment date or the remaining limitation period, whichever is later.
The High Court allowed the petitions challenging the assessment orders for 2017-18, 2018-19, and 2019-20 on the grounds of limitation and violation of principles of natural justice. Regarding limitation, the court held that the extended due dates for filing returns fell within the limitation period after excluding the period from 15.03.2020 to 28.02.2022 as per the Supreme Court's directions due to the COVID-19 pandemic. The assessment orders were set aside for violating the statutory mandate of providing an opportunity for personal hearing u/s 75(4) of the GST Acts. The matters were remitted to the respective Assessing Officers to issue notices for personal hearing, hear the assessees if they appear, and pass orders within three months from the judgment date or the remaining limitation period, whichever is later.
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