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...
The HC disposed of the writ petition challenging a bank attachment notice issued under the GST enactments and directed the Respondents to treat the impugned notice as a notice to show cause why penalty, tax and interest should not be recovered from the Petitioner. The Petitioner was permitted to file a detailed representation within 30 days of receipt of the order. The 1st Respondent or any authorized officer was directed to adjudicate the representation and pass a reasoned order on merits and in accordance with law within two months thereafter. The petition is disposed of accordingly.
The HC disposed of the writ petition challenging a bank attachment notice issued under the GST enactments and directed the Respondents to treat the impugned notice as a notice to show cause why penalty, tax and interest should not be recovered from the Petitioner. The Petitioner was permitted to file a detailed representation within 30 days of receipt of the order. The 1st Respondent or any authorized officer was directed to adjudicate the representation and pass a reasoned order on merits and in accordance with law within two months thereafter. The petition is disposed of accordingly.
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