Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
A single show-cause notice or composite assessment order cannot cover more than one tax period under Sections 73 and 74 of the GST Act, 2017. Following its earlier Division Bench view, the HC held that separate proceedings are required for each assessment year once the annual return due date has passed. As the impugned order covered multiple financial years in one proceeding, it was set aside. The Court did not examine the other grounds and left them open. Fresh proceedings may be initiated separately for each assessment year, with exclusion of the intervening period for limitation.
A single show-cause notice or composite assessment order cannot cover more than one tax period under Sections 73 and 74 of the GST Act, 2017. Following its earlier Division Bench view, the HC held that separate proceedings are required for each assessment year once the annual return due date has passed. As the impugned order covered multiple financial years in one proceeding, it was set aside. The Court did not examine the other grounds and left them open. Fresh proceedings may be initiated separately for each assessment year, with exclusion of the intervening period for limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
