Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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Issuance of assessment notices and an assessment order in the name of a non-existent entity for a postamalgamation year was held to be a substantive illegality rather than a curable procedural defect under Section 292B; the assessing officer should have identified the correct taxpayer for the assessment year. The court declined the revenue's plea to cure the defect under Section 292B, relying on precedent, and set aside the assessment founded on notices issued to the ceased entity. Decision pronounced in favour of the assessee.
Issuance of assessment notices and an assessment order in the name of a non-existent entity for a postamalgamation year was held to be a substantive illegality rather than a curable procedural defect under Section 292B; the assessing officer should have identified the correct taxpayer for the assessment year. The court declined the revenue's plea to cure the defect under Section 292B, relying on precedent, and set aside the assessment founded on notices issued to the ceased entity. Decision pronounced in favour of the assessee.
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