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...
Bona fide correction of GST return particulars and invoice classification errors cannot be denied merely because the taxpayer seeks to amend an earlier disclosure. The High Court treated the issue as covered by prior decisions and held that the sole basis of the show-cause notice, namely refusal to accept the corrected returns, was unsustainable. As that foundation failed, the notice and all consequential proceedings could not survive. The Court quashed the notice and directed acceptance of the corrected returns, with further action to proceed in accordance with law.
Bona fide correction of GST return particulars and invoice classification errors cannot be denied merely because the taxpayer seeks to amend an earlier disclosure. The High Court treated the issue as covered by prior decisions and held that the sole basis of the show-cause notice, namely refusal to accept the corrected returns, was unsustainable. As that foundation failed, the notice and all consequential proceedings could not survive. The Court quashed the notice and directed acceptance of the corrected returns, with further action to proceed in accordance with law.
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