Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
HC directed state authorities to process petitioner's GST refund claim promptly following inaction on previous requests. The authorities must verify facts, assess entitlement, and consider the state government's order dated 10.10.2018 along with subsequent relevant orders. Court noted petitioner's argument that GST had been refunded in similar cases. State authorities were instructed to examine the claim comprehensively, factoring in both verification requirements and precedent of comparable refund situations. The decision emphasizes administrative duty to process tax refund claims efficiently while maintaining proper verification protocols. Petition disposed with specific directions for immediate processing of refund claim.
HC directed state authorities to process petitioner's GST refund claim promptly following inaction on previous requests. The authorities must verify facts, assess entitlement, and consider the state government's order dated 10.10.2018 along with subsequent relevant orders. Court noted petitioner's argument that GST had been refunded in similar cases. State authorities were instructed to examine the claim comprehensively, factoring in both verification requirements and precedent of comparable refund situations. The decision emphasizes administrative duty to process tax refund claims efficiently while maintaining proper verification protocols. Petition disposed with specific directions for immediate processing of refund claim.
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TaxTMI 
TaxTMI 
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