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...
HC held that the respondent lacked jurisdiction to invoke the extended limitation under s.74(1) read with s.74(10) of the GST Act in the absence of fraud, wilful misstatement or suppression by the petitioner. The court found the impugned show-cause notice failed to allege omission to declare information in returns or failure to furnish information when asked, rendering Explanation 2 inapplicable. The respondent's reliance on the petitioner's conduct, earlier litigation and withdrawal did not supply requisite material to assume extended jurisdiction. Consequently, the show-cause notice dated 05.08.2024 and the consequent Order-in-Original dated 04.02.2025 were quashed and set aside; petition allowed.
HC held that the respondent lacked jurisdiction to invoke the extended limitation under s.74(1) read with s.74(10) of the GST Act in the absence of fraud, wilful misstatement or suppression by the petitioner. The court found the impugned show-cause notice failed to allege omission to declare information in returns or failure to furnish information when asked, rendering Explanation 2 inapplicable. The respondent's reliance on the petitioner's conduct, earlier litigation and withdrawal did not supply requisite material to assume extended jurisdiction. Consequently, the show-cause notice dated 05.08.2024 and the consequent Order-in-Original dated 04.02.2025 were quashed and set aside; petition allowed.
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