Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
HC held that a rectification order under Section 154(7) cannot be passed after four years from the end of the financial year in which the original order was made. As the original order was dated February 25, 2015, the limitation expired on March 31, 2019, but the rectification order was issued on March 25, 2022; it was therefore time-barred and a jurisdictional error. The Court also noted that the Department had not shown service of prior notice under Section 154(3), and accepted the objection that the order lacked a Document Identification Number. The writ petition was allowed and the rectification order, together with consequential recovery proceedings, was set aside.
HC held that a rectification order under Section 154(7) cannot be passed after four years from the end of the financial year in which the original order was made. As the original order was dated February 25, 2015, the limitation expired on March 31, 2019, but the rectification order was issued on March 25, 2022; it was therefore time-barred and a jurisdictional error. The Court also noted that the Department had not shown service of prior notice under Section 154(3), and accepted the objection that the order lacked a Document Identification Number. The writ petition was allowed and the rectification order, together with consequential recovery proceedings, was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
