Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Validity of an ex parte GST assessment order was not examined on merits. The matter was remitted for fresh adjudication, subject to the petitioner's compliance with the conditions relating to filing a reply and depositing 10% of the disputed tax in case of any shortfall in the amount already stated to have been paid. The operative effect is that the assessment was set aside from substantive consideration and the respondent must reconsider the matter after the stated procedural and pre-deposit requirements are met.
Validity of an ex parte GST assessment order was not examined on merits. The matter was remitted for fresh adjudication, subject to the petitioner's compliance with the conditions relating to filing a reply and depositing 10% of the disputed tax in case of any shortfall in the amount already stated to have been paid. The operative effect is that the assessment was set aside from substantive consideration and the respondent must reconsider the matter after the stated procedural and pre-deposit requirements are met.
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