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 set aside orders of appellate authority and proper officer rejecting petitioner's partial refund claim and input tax credit entitlement. Court held that insertion of Section 16(5) in WBGST/CGST Act, 2017 with retrospective effect from 1st July, 2017 significantly altered scope of Section 16(4) application. The amendment extended filing deadline for returns under Section 39 for tax periods 2017-18 through 2020-21 until 30th November, 2021. Orders dated 21st February, 2024 and 14th April, 2023 were unsustainable given retrospective statutory changes. Matter remanded to proper officer for re-adjudication considering Section 16(5) insertion. Petition disposed of favorably for petitioner.
HC set aside orders of appellate authority and proper officer rejecting petitioner's partial refund claim and input tax credit entitlement. Court held that insertion of Section 16(5) in WBGST/CGST Act, 2017 with retrospective effect from 1st July, 2017 significantly altered scope of Section 16(4) application. The amendment extended filing deadline for returns under Section 39 for tax periods 2017-18 through 2020-21 until 30th November, 2021. Orders dated 21st February, 2024 and 14th April, 2023 were unsustainable given retrospective statutory changes. Matter remanded to proper officer for re-adjudication considering Section 16(5) insertion. Petition disposed of favorably for petitioner.
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