Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Provisional attachment order under Section 83 of WBGST/CGST Act 2017 challenged before HC. Court determined that provisional attachment automatically lapses after one year from date of order under Section 83(1). The attachment order dated April 13, 2023, expired through efflux of time and cannot be enforced against petitioner. However, authorities retain right to proceed against petitioner based on independent cause of action or enforce demand through other legal means. Court's ruling specifically addresses temporal limitation of provisional attachment while preserving revenue authorities' broader enforcement powers under applicable law. Petition disposed of accordingly.
Provisional attachment order under Section 83 of WBGST/CGST Act 2017 challenged before HC. Court determined that provisional attachment automatically lapses after one year from date of order under Section 83(1). The attachment order dated April 13, 2023, expired through efflux of time and cannot be enforced against petitioner. However, authorities retain right to proceed against petitioner based on independent cause of action or enforce demand through other legal means. Court's ruling specifically addresses temporal limitation of provisional attachment while preserving revenue authorities' broader enforcement powers under applicable law. Petition disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
