Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
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HC reviewed challenges to Garnishee Notice, Show Cause Notice, and notifications issued under Section 168A of CGST Act, 2017. Multiple similar petitions were pending across jurisdictions, with Gauhati HC striking down the contested notifications. While Telangana HC ruled favorably based on SC's limitation extension order, that decision faces appeal in SC. Given the complex jurisdictional landscape and pending matters before SC, HC determined petitioner established grounds for both admission and interim relief. The substantive questions regarding validity of notifications and limitation period remain subject to final determination by SC. Petition disposed of with interim protection granted.
HC reviewed challenges to Garnishee Notice, Show Cause Notice, and notifications issued under Section 168A of CGST Act, 2017. Multiple similar petitions were pending across jurisdictions, with Gauhati HC striking down the contested notifications. While Telangana HC ruled favorably based on SC's limitation extension order, that decision faces appeal in SC. Given the complex jurisdictional landscape and pending matters before SC, HC determined petitioner established grounds for both admission and interim relief. The substantive questions regarding validity of notifications and limitation period remain subject to final determination by SC. Petition disposed of with interim protection granted.
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