Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The HC, exercising extraordinary writ jurisdiction, set aside the impugned order refusing rectification under s.161 of the GST Act and ordered correction of a clerical/arithmetic error in the electronically filed figures whereby "Rs. 1,07,916.48" was erroneously recorded as "Rs. 1,07,91,648.00." The matter is remitted to the Assistant Commissioner (State Tax), CT & GST Circle, for consideration of the petition for rectification and for modification of the assessment order under s.73 accordingly. The authority is directed to permit the petitioner to rectify the mistake and give consequential effect to the correction within four weeks of receipt of this order. Petition disposed.
The HC, exercising extraordinary writ jurisdiction, set aside the impugned order refusing rectification under s.161 of the GST Act and ordered correction of a clerical/arithmetic error in the electronically filed figures whereby "Rs. 1,07,916.48" was erroneously recorded as "Rs. 1,07,91,648.00." The matter is remitted to the Assistant Commissioner (State Tax), CT & GST Circle, for consideration of the petition for rectification and for modification of the assessment order under s.73 accordingly. The authority is directed to permit the petitioner to rectify the mistake and give consequential effect to the correction within four weeks of receipt of this order. Petition disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
