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...
The HC set aside the orders dated 09.06.2025 and 10.06.2025 rejecting the petition for rectification under Section 161 of the GST Act. The petitioner is directed to deposit the tax amount as determined in the assessment order dated 16.02.2022 within one week. Upon timely deposit, the Additional CT & GST Officer shall reconsider the application for waiver of interest and penalty under Section 128A on its own merits. The petition is disposed of accordingly.
The HC set aside the orders dated 09.06.2025 and 10.06.2025 rejecting the petition for rectification under Section 161 of the GST Act. The petitioner is directed to deposit the tax amount as determined in the assessment order dated 16.02.2022 within one week. Upon timely deposit, the Additional CT & GST Officer shall reconsider the application for waiver of interest and penalty under Section 128A on its own merits. The petition is disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
