Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
HC held that where a petitioner deposited amounts under section 71 of the State GST Act, 2017 and allegations of fraud and willful misstatement or suppression of facts arose, any deposit found to be in excess shall not be refunded immediately but may be adjusted at final adjudication or set off against any amounts found due in the petitioner's favour. The court directed that invoking authorities must proceed expeditiously with post-inspection adjudicatory steps under section 71 in accordance with the statutory scheme. The petition is disposed of with the above directions.
HC held that where a petitioner deposited amounts under section 71 of the State GST Act, 2017 and allegations of fraud and willful misstatement or suppression of facts arose, any deposit found to be in excess shall not be refunded immediately but may be adjusted at final adjudication or set off against any amounts found due in the petitioner's favour. The court directed that invoking authorities must proceed expeditiously with post-inspection adjudicatory steps under section 71 in accordance with the statutory scheme. The petition is disposed of with the above directions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
