Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and...
Challenge to invocation of the extended period under s.74 of the TNGST Act was considered in light of an unclear show-cause notice and the alleged mismatch between GSTR-2A and GSTR-3B. The court held that proper adjudication on limitation and tax liability required the taxpayer to furnish a comprehensive reply on merits along with legal submissions, which had not been effectively done, warranting a fresh determination. Accordingly, the impugned order was quashed and the matter remitted to the proper officer for reconsideration, subject to deposit of 10% of the disputed tax from the taxpayer's electronic cash ledger within 30 days. - HC
Challenge to invocation of the extended period under s.74 of the TNGST Act was considered in light of an unclear show-cause notice and the alleged mismatch between GSTR-2A and GSTR-3B. The court held that proper adjudication on limitation and tax liability required the taxpayer to furnish a comprehensive reply on merits along with legal submissions, which had not been effectively done, warranting a fresh determination. Accordingly, the impugned order was quashed and the matter remitted to the proper officer for reconsideration, subject to deposit of 10% of the disputed tax from the taxpayer's electronic cash ledger within 30 days. - HC
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