Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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Remittance of a GST demand alleging misuse of GST credentials was ordered back for fresh adjudication on merits, conditioned on the taxpayer depositing 10% of the disputed tax in cash from the electronic cash ledger within thirty days; upon compliance the respondent must pass a final order on merits expeditiously and the bank attachment will be vacated. The taxpayer must also file a substantive reply to the show cause notice within the same period treating the impugned order as an addendum. Failure to comply permits the respondent to recover tax as if the petition were dismissed.
Remittance of a GST demand alleging misuse of GST credentials was ordered back for fresh adjudication on merits, conditioned on the taxpayer depositing 10% of the disputed tax in cash from the electronic cash ledger within thirty days; upon compliance the respondent must pass a final order on merits expeditiously and the bank attachment will be vacated. The taxpayer must also file a substantive reply to the show cause notice within the same period treating the impugned order as an addendum. Failure to comply permits the respondent to recover tax as if the petition were dismissed.
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