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 upheld the rejection of the s.161 application and dismissed the challenge to the orders under s.73 of the respective GST enactments insofar as the impugned order dated 25.02.2025 is found to be a detailed adjudicatory determination not warranting exercise of s.161 remedial jurisdiction. The court held that the s.161 rejection is sustainable. The Respondent is directed to pass a fresh order thereafter, conditioned upon the Petitioner's compliance with the stipulated requirements imposed by the Respondent. The writ petition is disposed of accordingly, with no further interference in the impugned assessment order absent such compliance.
HC upheld the rejection of the s.161 application and dismissed the challenge to the orders under s.73 of the respective GST enactments insofar as the impugned order dated 25.02.2025 is found to be a detailed adjudicatory determination not warranting exercise of s.161 remedial jurisdiction. The court held that the s.161 rejection is sustainable. The Respondent is directed to pass a fresh order thereafter, conditioned upon the Petitioner's compliance with the stipulated requirements imposed by the Respondent. The writ petition is disposed of accordingly, with no further interference in the impugned assessment order absent such compliance.
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