Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Assessment orders passed under the GST scheme in respect of periods including March, April, June and July 2023 are set aside and the affected taxpayer is permitted to have belated returns taken on record; authorities are permitted to examine and adjudicate liability thereafter under the applicable assessment provisions (including proceedings under substantive assessment provisions) in accordance with law. All other contentions remain open. The taxpayer is directed to pay Rs.25,000 to the High Court Legal Services Authority as costs.
Assessment orders passed under the GST scheme in respect of periods including March, April, June and July 2023 are set aside and the affected taxpayer is permitted to have belated returns taken on record; authorities are permitted to examine and adjudicate liability thereafter under the applicable assessment provisions (including proceedings under substantive assessment provisions) in accordance with law. All other contentions remain open. The taxpayer is directed to pay Rs.25,000 to the High Court Legal Services Authority as costs.
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