Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
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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