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...
HC dismissed the writ petition challenging a GST assessment order related to ineligible input tax credit (ITC) from a non-existent taxpayer. The court held that disputed factual issues regarding audit findings and time limitation could not be adjudicated at this stage. The petitioner was granted liberty to prefer a statutory appeal under Section 107 of the GST Act, thereby preserving their right to challenge the order through appropriate appellate mechanisms without prejudicing their substantive legal rights.
HC dismissed the writ petition challenging a GST assessment order related to ineligible input tax credit (ITC) from a non-existent taxpayer. The court held that disputed factual issues regarding audit findings and time limitation could not be adjudicated at this stage. The petitioner was granted liberty to prefer a statutory appeal under Section 107 of the GST Act, thereby preserving their right to challenge the order through appropriate appellate mechanisms without prejudicing their substantive legal rights.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
