Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The dominant issue was whether the final assessment order under s.143(3) r.w.s.144C(13) was time-barred under s.153(1) read with s.153(4), including the effect of TOLA notifications on the limitation period. Following binding High Court precedents as applied in an earlier co-ordinate bench decision, limitation was computed strictly under s.153(1) r.w.s.153(4); for the relevant AY, the available extended time did not push the deadline beyond 30.09.2021, and an order passed in July 2022 was beyond time. Consequently, the assessment order was quashed as barred by limitation, with liberty to seek revival if the pending larger-bench ruling alters the legal position. - ITAT
The dominant issue was whether the final assessment order under s.143(3) r.w.s.144C(13) was time-barred under s.153(1) read with s.153(4), including the effect of TOLA notifications on the limitation period. Following binding High Court precedents as applied in an earlier co-ordinate bench decision, limitation was computed strictly under s.153(1) r.w.s.153(4); for the relevant AY, the available extended time did not push the deadline beyond 30.09.2021, and an order passed in July 2022 was beyond time. Consequently, the assessment order was quashed as barred by limitation, with liberty to seek revival if the pending larger-bench ruling alters the legal position. - ITAT
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