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 ...
Page of 4805
Press 'Enter' after typing page number.
4361 to 4380 of 96100 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.
TaxTMI 
of 4805
Join Channel
TaxTMI 
