Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vac...
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Section 63 assessment of a person liable to GST who failed to obtain registration must precede tax-recovery proceedings under section 74. The proper officer must issue notice and make a best-judgment assessment for the relevant period after providing an opportunity of hearing. An educational institution may raise its exemption claim in those assessment proceedings. A recovery show-cause notice issued without first initiating the section 63 process was quashed, while the Department retained liberty to issue notice in ASMT-14 and pursue assessment; the exemption claim and other contentions remained open.
Section 63 assessment of a person liable to GST who failed to obtain registration must precede tax-recovery proceedings under section 74. The proper officer must issue notice and make a best-judgment assessment for the relevant period after providing an opportunity of hearing. An educational institution may raise its exemption claim in those assessment proceedings. A recovery show-cause notice issued without first initiating the section 63 process was quashed, while the Department retained liberty to issue notice in ASMT-14 and pursue assessment; the exemption claim and other contentions remained open.
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TaxTMI 
TaxTMI 
of 4916 
