Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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The HC held that the respondent no. 2, a government entity, is liable to pay the petitioner the difference in GST amount at 6% from 01.01.2022 to 30.09.2022 within three months, failing which interest at 6% per annum shall be payable from the date of entitlement, as the GST rate was enhanced from 12% to 18% during this period according to respondent no. 4, the state GST department. The petition was disposed of.
The HC held that the respondent no. 2, a government entity, is liable to pay the petitioner the difference in GST amount at 6% from 01.01.2022 to 30.09.2022 within three months, failing which interest at 6% per annum shall be payable from the date of entitlement, as the GST rate was enhanced from 12% to 18% during this period according to respondent no. 4, the state GST department. The petition was disposed of.
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