Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
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Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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The HC dismissed a writ petition challenging GST assessment orders under Section 73(9) CGST/BGST Act, 2017. The petitioner claimed clerical errors caused turnover suppression totaling Rs.4,41,27,934.50 across December 2018 and January 2019 returns, with mismatches between GSTR-3B and GSTR-1 filings. The assessing authority quantified liability for suppressed turnover, wrongful input tax credit utilization, and delayed tax payment. The appellate authority found insufficient evidence per clarificatory circular dated 27.02.2022 and Section 16(2). The HC held the assessment orders contained no natural justice violations or jurisdictional errors, noting available statutory remedy before the Tribunal. The Court declined to exercise extraordinary writ jurisdiction where adequate alternative remedies existed.
The HC dismissed a writ petition challenging GST assessment orders under Section 73(9) CGST/BGST Act, 2017. The petitioner claimed clerical errors caused turnover suppression totaling Rs.4,41,27,934.50 across December 2018 and January 2019 returns, with mismatches between GSTR-3B and GSTR-1 filings. The assessing authority quantified liability for suppressed turnover, wrongful input tax credit utilization, and delayed tax payment. The appellate authority found insufficient evidence per clarificatory circular dated 27.02.2022 and Section 16(2). The HC held the assessment orders contained no natural justice violations or jurisdictional errors, noting available statutory remedy before the Tribunal. The Court declined to exercise extraordinary writ jurisdiction where adequate alternative remedies existed.
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