Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
The HC allowed the petition for rectification of inadvertent error in GSTR-3B returns for 2018-19 and invocation of doctrine of necessity. The impugned Order-in-Original was quashed and matter remanded to the Assessing Officer to pass fresh order after considering petitioner's application for Input Tax Credit entitlement u/ss 16(5) and 16(6) of the GST Act. Parties anonymized.
The HC allowed the petition for rectification of inadvertent error in GSTR-3B returns for 2018-19 and invocation of doctrine of necessity. The impugned Order-in-Original was quashed and matter remanded to the Assessing Officer to pass fresh order after considering petitioner's application for Input Tax Credit entitlement u/ss 16(5) and 16(6) of the GST Act. Parties anonymized.
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