Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
A single show-cause notice or composite assessment order under the GST Act cannot cover more than one tax period, and once the annual return due date is reached, it cannot extend beyond one year. Following prior Division Bench precedent, the HC held that the impugned order, as it covered multiple financial years, was invalid and was set aside on that ground alone. The matter was remanded, with liberty to initiate fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation. Other grounds of challenge were left open.
A single show-cause notice or composite assessment order under the GST Act cannot cover more than one tax period, and once the annual return due date is reached, it cannot extend beyond one year. Following prior Division Bench precedent, the HC held that the impugned order, as it covered multiple financial years, was invalid and was set aside on that ground alone. The matter was remanded, with liberty to initiate fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation. Other grounds of challenge were left open.
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