Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
