Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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HC quashed assessment order due to procedural non-compliance under Section 74 of TN GST Act, 2017. AO failed to determine tax liability and disregarded Commissioner's circular guidelines, rendering order arbitrary. Court found fundamental procedural lapses in assessment methodology, violating statutory requirements for tax determination. Matter remanded to assessing authority for de novo consideration in accordance with prescribed procedures and guidelines. AO directed to provide reasonable opportunity of hearing to assessee and pass fresh order following statutory framework.
HC quashed assessment order due to procedural non-compliance under Section 74 of TN GST Act, 2017. AO failed to determine tax liability and disregarded Commissioner's circular guidelines, rendering order arbitrary. Court found fundamental procedural lapses in assessment methodology, violating statutory requirements for tax determination. Matter remanded to assessing authority for de novo consideration in accordance with prescribed procedures and guidelines. AO directed to provide reasonable opportunity of hearing to assessee and pass fresh order following statutory framework.
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