Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
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Clubbing multiple tax periods/financial years in a single composite show-cause notice under s.73/s.74 of the CGST/KGST Act was held impermissible because the statutory scheme treats each financial year as an independent assessment unit with separate returns, reconciliation, evaluation of transactions/ITC, and year-specific limitation; the Act does not contemplate consolidated proceedings, rendering such notices without jurisdiction. Consequently, the composite show-cause notice covering FY 2019-20 to 2023-24 and all consequential proceedings were quashed, with liberty reserved to initiate fresh action in accordance with law. - HC
Clubbing multiple tax periods/financial years in a single composite show-cause notice under s.73/s.74 of the CGST/KGST Act was held impermissible because the statutory scheme treats each financial year as an independent assessment unit with separate returns, reconciliation, evaluation of transactions/ITC, and year-specific limitation; the Act does not contemplate consolidated proceedings, rendering such notices without jurisdiction. Consequently, the composite show-cause notice covering FY 2019-20 to 2023-24 and all consequential proceedings were quashed, with liberty reserved to initiate fresh action in accordance with law. - HC
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