Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
The HC set aside the impugned orders dated 18.02.2021, 28.10.2020, and 27.01.2021 passed by the respective respondents concerning revised refund claims barred by limitation under Notification No. 02/2019-CT. The court held that the applicability of the Apex Court's suo motu judgment, Circular No. 157/13/2021-GST, and Notification No. 13/2020 CT requires reconsideration. Consequently, all three matters were remanded to the First Appellate Authority for fresh adjudication in light of the recent legal developments. The writ petitions were disposed of accordingly, with liberty granted to the respondents to raise any grounds in future writ petitions or proceedings. The petition was allowed in part.
The HC set aside the impugned orders dated 18.02.2021, 28.10.2020, and 27.01.2021 passed by the respective respondents concerning revised refund claims barred by limitation under Notification No. 02/2019-CT. The court held that the applicability of the Apex Court's suo motu judgment, Circular No. 157/13/2021-GST, and Notification No. 13/2020 CT requires reconsideration. Consequently, all three matters were remanded to the First Appellate Authority for fresh adjudication in light of the recent legal developments. The writ petitions were disposed of accordingly, with liberty granted to the respondents to raise any grounds in future writ petitions or proceedings. The petition was allowed in part.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
