Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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The HC held that the impugned demand for tax and penalty issued on 11th September, 2024, was beyond the statutory period prescribed under Section 129 of the Odisha GST Act, 2017, as the notice was dated 31st August, 2024. Consequently, the demand was invalid due to non-compliance with the prescribed timeline for issuance following vehicle detention. The court set aside and quashed the impugned demand, allowing the writ petition and disposing of the matter accordingly.
The HC held that the impugned demand for tax and penalty issued on 11th September, 2024, was beyond the statutory period prescribed under Section 129 of the Odisha GST Act, 2017, as the notice was dated 31st August, 2024. Consequently, the demand was invalid due to non-compliance with the prescribed timeline for issuance following vehicle detention. The court set aside and quashed the impugned demand, allowing the writ petition and disposing of the matter accordingly.
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