Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC granted ad-interim relief against notifications extending time limits for issuing Show Cause Notices under the CGST Act. The court found a strong prima facie case on two grounds: first, similar challenges to these notifications had already received interim relief in other petitions before the same court; second, the SCN in question should have been issued before May 31, 2024, as Section 73(2) requires issuance at least three months prior to the time limit specified in Section 73(10). The court questioned whether the notifications issued under Section 168A had proper GST Council recommendation. The matter was scheduled for further hearing on April 22, 2025.
The HC granted ad-interim relief against notifications extending time limits for issuing Show Cause Notices under the CGST Act. The court found a strong prima facie case on two grounds: first, similar challenges to these notifications had already received interim relief in other petitions before the same court; second, the SCN in question should have been issued before May 31, 2024, as Section 73(2) requires issuance at least three months prior to the time limit specified in Section 73(10). The court questioned whether the notifications issued under Section 168A had proper GST Council recommendation. The matter was scheduled for further hearing on April 22, 2025.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
