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Recent Posts
- Rejection of rectification application hindering appeal requires personal hearing; “Civil Consequence” test applied
- Penalty for expired E-way bill quashed; GPS confirms arrival and unique engine numbers rule out evasion
- Bank account attachment vacated on 10% deposit; SCN reply treated as objection to ITC blocking
- Proceedings deemed closed upon payment of 15% penalty when tax & interest paid pre-SCN under Section 74
- Society controlled by State officers qualifies as “Government Entity”; GST exemption allowed
- Self-drive car rentals classified under SAC 997329; GST rate linked to sale of like goods
- JAO lacks jurisdiction to issue Section 148 notice; Faceless Assessment Scheme mandatory
- Retrospective cancellation of 12A registration u/s 12AB(4) quashed; “Specified Violations” apply only post-2022
- Reopening quashed as Assessee’s name not in seized material and transaction nature misidentified
- Ex-parte Section 50C addition remanded; Assessment must be on merits despite non-compliance
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