Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
A composite assessment order covering more than one financial year was challenged as violating Sections 73 and 74 of the GST Act, 2017. Applying binding precedent, it was held that a single show-cause notice or composite assessment order cannot validly relate to more than one tax period-either more than one month where proceedings are initiated before the due date for filing the annual return, or more than one year where the due date has been reached. Consequently, the impugned assessment order and the appellate order affirming it were set aside, with liberty to the department to initiate fresh proceedings separately for each assessment year. - HC
A composite assessment order covering more than one financial year was challenged as violating Sections 73 and 74 of the GST Act, 2017. Applying binding precedent, it was held that a single show-cause notice or composite assessment order cannot validly relate to more than one tax period-either more than one month where proceedings are initiated before the due date for filing the annual return, or more than one year where the due date has been reached. Consequently, the impugned assessment order and the appellate order affirming it were set aside, with liberty to the department to initiate fresh proceedings separately for each assessment year. - HC
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