Income Tax Manual

Deleted……

Author admin_gstPosted on May 19, 2017

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Statutory GST tribunal remedy preserved limitation relief and interim protection after bona fide writ prosecution
Opportunity of hearing in GST assessment: order set aside and remanded after no detailed reply or supporting documents were filed
Estoppel in writ proceedings bars a taxpayer from disputing Section 74 findings after unchallenged payment and admissions.
Charitable activity exemptions and government-funded training relief granted, while incomplete factual claims were not answered.
World MSME Day 2026: 5 in 10 MSMEs continue to face supplier management, invoice compliance, price volatility and credit challenges; Digital Procurement adoption accelerating
Notice to a non-existent amalgamating company is jurisdictionally void after merger, while fresh proceedings remain open.
Unsigned GST assessment orders are invalid; delayed writs may proceed if a patent defect exists and tax is partly deposited.
Input tax credit on purchases from a supplier later retrospectively cancelled was remitted for fresh consideration
Personal hearing under GST: multiple opportunities satisfied Section 75(4), and no second hearing was required before adverse order.
Separate show cause notices required for each taxation period; common notice clubbing multiple years was struck down.