Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Impugned orders concerning the discrepancy between Form GSTR-2A and GSTR-3B were governed as follows: the earlier order was held unsustainable due to duplication of proceedings resulting in double taxation and was quashed; the subsequent order was set aside for confirming assessment without affording a personal hearing and the matter was remanded for fresh consideration. The remand is conditional on the petitioner paying 25% of the disputed tax before invoking reconsideration, after which the assessing authority must permit filing of objections and afford a personal hearing. Operative effect: duplication corrected and procedural defect remedied by conditional remand.
Impugned orders concerning the discrepancy between Form GSTR-2A and GSTR-3B were governed as follows: the earlier order was held unsustainable due to duplication of proceedings resulting in double taxation and was quashed; the subsequent order was set aside for confirming assessment without affording a personal hearing and the matter was remanded for fresh consideration. The remand is conditional on the petitioner paying 25% of the disputed tax before invoking reconsideration, after which the assessing authority must permit filing of objections and afford a personal hearing. Operative effect: duplication corrected and procedural defect remedied by conditional remand.
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