Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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HC held that GST-ASMT-10 notices issued under Section 61 of Jharkhand GST Act, 2017 comparing petitioners' stone-boulder sales price with market price are ultra vires and without jurisdiction. The court determined that merely selling goods at a lower than market price does not automatically constitute a taxable discrepancy. The notices were deemed improper as they exceeded statutory powers, and the court quashed the notices, effectively ruling in favor of the petitioners by invalidating the tax department's assessment approach.
HC held that GST-ASMT-10 notices issued under Section 61 of Jharkhand GST Act, 2017 comparing petitioners' stone-boulder sales price with market price are ultra vires and without jurisdiction. The court determined that merely selling goods at a lower than market price does not automatically constitute a taxable discrepancy. The notices were deemed improper as they exceeded statutory powers, and the court quashed the notices, effectively ruling in favor of the petitioners by invalidating the tax department's assessment approach.
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