Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Reopening of assessment under Section 147 before the 01.04.2021 amendments requires only that the notice under Section 148 be issued within the limitation period; service within that period is not a jurisdictional prerequisite. The date of dispatch governs validity of issuance, so a notice issued on 31.03.2019 remains effective even if actual service occurred later. Applying that rule, the reassessment proceedings were not vitiated by delayed service or an accompanying attachment error, and the writ challenging the reassessment was dismissed.
Reopening of assessment under Section 147 before the 01.04.2021 amendments requires only that the notice under Section 148 be issued within the limitation period; service within that period is not a jurisdictional prerequisite. The date of dispatch governs validity of issuance, so a notice issued on 31.03.2019 remains effective even if actual service occurred later. Applying that rule, the reassessment proceedings were not vitiated by delayed service or an accompanying attachment error, and the writ challenging the reassessment was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
