Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
An ex parte assessment based on a Show Cause Notice in Form GST DRC-01 is remitted for fresh adjudication; the taxpayer must file a reply with supporting documents within 30 days and the respondent must verify whether disputed sums were recovered from the Electronic Liability Ledger and, if not, require deposit. On compliance the respondent shall decide the matter on merits expeditiously (preferably within three months) and any bank attachment shall be vacated conditionally where no other arrears exist. Failure to comply permits statutory recovery as if the petition were dismissed, subject to prior notice before enforcement action.
An ex parte assessment based on a Show Cause Notice in Form GST DRC-01 is remitted for fresh adjudication; the taxpayer must file a reply with supporting documents within 30 days and the respondent must verify whether disputed sums were recovered from the Electronic Liability Ledger and, if not, require deposit. On compliance the respondent shall decide the matter on merits expeditiously (preferably within three months) and any bank attachment shall be vacated conditionally where no other arrears exist. Failure to comply permits statutory recovery as if the petition were dismissed, subject to prior notice before enforcement action.
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