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...
The time limit for taxpayers opting for composition levy under section 10 of the Assam GST Act to intimate details of stock held on the preceding date in FORM GST CMP-03 is extended until 31 January 2018. The order supersedes the earlier Assam GST order on the same subject, thereby replacing the previous deadline with the extended period.
The time limit for taxpayers opting for composition levy under section 10 of the Assam GST Act to intimate details of stock held on the preceding date in FORM GST CMP-03 is extended until 31 January 2018. The order supersedes the earlier Assam GST order on the same subject, thereby replacing the previous deadline with the extended period.
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