Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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HC granted interim relief in GST recovery matter, staying demand order until end of December 2025. The court recognized a prima facie case raised by petitioner and allowed filing of affidavit-in-opposition within four weeks, with potential reply within subsequent three weeks. Jurisdictional challenge accepted, with liberty to mention after affidavit exchange period. Interim order aligns with previous judicial precedent in similar matter, providing temporary suspension of recovery proceedings pending final adjudication.
HC granted interim relief in GST recovery matter, staying demand order until end of December 2025. The court recognized a prima facie case raised by petitioner and allowed filing of affidavit-in-opposition within four weeks, with potential reply within subsequent three weeks. Jurisdictional challenge accepted, with liberty to mention after affidavit exchange period. Interim order aligns with previous judicial precedent in similar matter, providing temporary suspension of recovery proceedings pending final adjudication.
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