Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Page of 4816
Press 'Enter' after typing page number.
401 to 420 of 96301 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Absence of a Document Identification Number in GST assessment orders was treated as an inherent defect that invalidated the orders, following prior High Court rulings. The impugned orders were set aside and the matter was remanded to the Assessing Officer for fresh adjudication after giving the taxpayer an opportunity of hearing. On the delay objection, the Court noted the controversy over service through the GST portal and the practical difficulties in accessing portal-served orders, and held that a delayed writ could still be entertained where the orders disclosed a patent irregularity. Relief was granted subject to deposit of 20% of the disputed tax, with issues on merits left open.
Absence of a Document Identification Number in GST assessment orders was treated as an inherent defect that invalidated the orders, following prior High Court rulings. The impugned orders were set aside and the matter was remanded to the Assessing Officer for fresh adjudication after giving the taxpayer an opportunity of hearing. On the delay objection, the Court noted the controversy over service through the GST portal and the practical difficulties in accessing portal-served orders, and held that a delayed writ could still be entertained where the orders disclosed a patent irregularity. Relief was granted subject to deposit of 20% of the disputed tax, with issues on merits left open.
Note: It is a system-generated summary and is for quick reference only.