ISSUE INVOLVED 1. Provisional Attachment of Bank Accounts under {Section 83 of CGST Act,2017}.2. Expiry of statutory period of one year for recovering any dues under {Section 83(2) of CGST Act, 2017}. HELD THAT As per Provisions of Section 83(2) of CGST Act,...
Economic Highlights Direct Tax Indirect Tax Economic Highlights INDIA’s GROWTH IN LAST 10 YEARS Download Pdf The Indian economy has witnessed great transformation under PM Modi with mantra “Sabka Saath, Sabka Vikas, Sabka Vishwas and Sabka Prayas”. The...
ISSUE INVOLVED Challenging the audit report issued under Section 65(6) through filing a writ petition. HELD THAT Since assessing officer found no error apparent on face of record for which request of petitioner-assessee to wait for disposal of rectification...
ISSUE INVOLVED Validity of Writ Petition when alternate remedy is available under the provision of the applicable act HELD THAT Where conveyance was intercepted and order of detention under section 129(1) was passed on ground of mismatch of delivery address, since...
ISSUE INVOLVED Issued show cause notice being vague disabling the assesse from replying to it. HELD THAT Since show cause notice issued to assessee was vague to extent of not communicating relevant information and material, same was to be quashed with a liberty to...