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...
Mandatory statutory notice prior to framing an assessment is required even where a return is filed in response to a notice under reassessment proceedings; if the Assessing Officer takes the filed return as the starting point for computation and acts upon it, pending electronic verification or later submission of a manual verification does not alone invalidate the return. An assessment completed without issuing the mandatory notice under the statutory provision governing notice before assessment is a jurisdictional defect and vitiates the assessment framed under reassessment provisions, resulting in the quashing of the assessment for the relevant year.
Mandatory statutory notice prior to framing an assessment is required even where a return is filed in response to a notice under reassessment proceedings; if the Assessing Officer takes the filed return as the starting point for computation and acts upon it, pending electronic verification or later submission of a manual verification does not alone invalidate the return. An assessment completed without issuing the mandatory notice under the statutory provision governing notice before assessment is a jurisdictional defect and vitiates the assessment framed under reassessment provisions, resulting in the quashing of the assessment for the relevant year.
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