Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The HC held that issuing a consolidated show cause notice for multiple assessment years from 2019 to 2023-24 was erroneous. It relied on precedents from Karnataka and Madras HCs which held that separate notices should be issued for each year u/s 73 of the GST Act. The HC granted an extension till 21.11.2024 for filing a reply to the 1622-page notice and excluded the corresponding period for passing orders to offset the delay.
The HC held that issuing a consolidated show cause notice for multiple assessment years from 2019 to 2023-24 was erroneous. It relied on precedents from Karnataka and Madras HCs which held that separate notices should be issued for each year u/s 73 of the GST Act. The HC granted an extension till 21.11.2024 for filing a reply to the 1622-page notice and excluded the corresponding period for passing orders to offset the delay.
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