Clarification regardinq extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
GST: Show cause notice on an assumption that the driver of the vehicle might have indulged in the past in contravention of the provisions of the Act and the Rules: Such show cause notice based on conjectures and surmises is not tenable
Taxes levied overseas which are not eligible for relief either under section 90 or section 91 would not come within the purview of section 40(a)(ii)
When an appeal provision has been provided under the statute, the Authorities are not allowed to recover the amount payable unless there are extenuating circumstances.
There is no requirement of issuance of notice under section 143(2), when there is no valid return available before AO.
Madras HC directed AO to dispose of assessee’s objections against reopening of assessee by passing a speaking order.
Search & Seizure carried out by Inspector of CGST dept. without authority of a proper jurisdictional officer is unlawful: Delhi HC
Income Tax Department conducts searches PAN-India in a prominent group having diversified businesses: Diversion of Funds, Bougs Expenses, Cyclical trading and transfer of funds amongst group companies
