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 quashed the revisional order regarding maintainability u/s 108 of U.P. GST Act, 2017. The court clarified that Section 108(2) language "order has been subject to appeal" means an appeal must have been actually filed, not that appeal must be exhausted before seeking revision. The Revisional Authority's approach was contradictory - discussing merits while questioning maintainability. The order failed either as a merit-based decision (inadequate consideration of facts) or as a maintainability ruling (misinterpreting Section 108). The provision does not require exhaustion of appeal before revision petition. Matter remanded for fresh consideration of revision petition on merits.
HC quashed the revisional order regarding maintainability u/s 108 of U.P. GST Act, 2017. The court clarified that Section 108(2) language "order has been subject to appeal" means an appeal must have been actually filed, not that appeal must be exhausted before seeking revision. The Revisional Authority's approach was contradictory - discussing merits while questioning maintainability. The order failed either as a merit-based decision (inadequate consideration of facts) or as a maintainability ruling (misinterpreting Section 108). The provision does not require exhaustion of appeal before revision petition. Matter remanded for fresh consideration of revision petition on merits.
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