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...
Interpretation of the General Clauses Act rule excluding the first day and including the last day governs computation of "month" for statutory time-limits under the CGST regime: where an order must be passed by a specified calendar date, the terminal day is included and the day on which a process (show cause notice) is issued is excluded when counting the requisite months. Applying that rule, the three consecutive months prior to the terminal month satisfy the "at least three months" requirement for issuance of a show cause notice, rendering notices issued on or before the excluded initial date within limitation.
Interpretation of the General Clauses Act rule excluding the first day and including the last day governs computation of "month" for statutory time-limits under the CGST regime: where an order must be passed by a specified calendar date, the terminal day is included and the day on which a process (show cause notice) is issued is excluded when counting the requisite months. Applying that rule, the three consecutive months prior to the terminal month satisfy the "at least three months" requirement for issuance of a show cause notice, rendering notices issued on or before the excluded initial date within limitation.
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