Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Quashing of assessment order resulted in remittal for fresh adjudication subject to a conditional interlocutory pre-deposit requirement; if amounts already recovered satisfy or exceed the required 50% pre-deposit, no further deposit is necessary. The taxpayer must file a reply to the Show Cause Notice in Form GST DRC-01 with supporting documents, treating the impugned assessment order as an addendum to that notice. Bank attachment is to be lifted provided the taxpayer deposits 50% of the disputed tax (unless already satisfied by recoveries) and has no other arrears; failure to comply permits recovery proceedings as if the petition were dismissed.
Quashing of assessment order resulted in remittal for fresh adjudication subject to a conditional interlocutory pre-deposit requirement; if amounts already recovered satisfy or exceed the required 50% pre-deposit, no further deposit is necessary. The taxpayer must file a reply to the Show Cause Notice in Form GST DRC-01 with supporting documents, treating the impugned assessment order as an addendum to that notice. Bank attachment is to be lifted provided the taxpayer deposits 50% of the disputed tax (unless already satisfied by recoveries) and has no other arrears; failure to comply permits recovery proceedings as if the petition were dismissed.
Note: It is a system-generated summary and is for quick reference only.
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