Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Under the GST regime, intelligence-based enforcement may be initiated by either Central or State tax authorities even where the taxpayer is registered with the other administration, so the State authority's jurisdiction to begin proceedings and issue orders was upheld. Classification disputes and objections to invocation of Section 74 involved disputed factual questions and were not entertained in writ jurisdiction under Article 226. Those grounds, including the plea that the reply was not properly considered, were held to be matters for statutory appeal, and the writ petitions were dismissed with liberty to appeal.
Under the GST regime, intelligence-based enforcement may be initiated by either Central or State tax authorities even where the taxpayer is registered with the other administration, so the State authority's jurisdiction to begin proceedings and issue orders was upheld. Classification disputes and objections to invocation of Section 74 involved disputed factual questions and were not entertained in writ jurisdiction under Article 226. Those grounds, including the plea that the reply was not properly considered, were held to be matters for statutory appeal, and the writ petitions were dismissed with liberty to appeal.
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