Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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HC quashed impugned order of demand of tax and penalty under GST for lack of merits. Order passed without prior notice violating natural justice. Penalty amount paid allowed to be adjusted towards petitioner's tax liability in regular returns.
HC quashed impugned order of demand of tax and penalty under GST for lack of merits. Order passed without prior notice violating natural justice. Penalty amount paid allowed to be adjusted towards petitioner's tax liability in regular returns.
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