Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
A High Court disposed of the writ petition as premature and directed the Deputy Commissioner of State Tax to pass an order on the impugned notice within one week, since a hearing on the notice had already been concluded. The Court noted that the petitioner could move an interim stay application before the GST Tribunal after the portal became available for such filings. It further directed that any contemplated recovery must be preceded by 10 days' prior notice, and kept all contentions open.
A High Court disposed of the writ petition as premature and directed the Deputy Commissioner of State Tax to pass an order on the impugned notice within one week, since a hearing on the notice had already been concluded. The Court noted that the petitioner could move an interim stay application before the GST Tribunal after the portal became available for such filings. It further directed that any contemplated recovery must be preceded by 10 days' prior notice, and kept all contentions open.
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