Gauhati High Court
For assessee
Case-law directory
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Gauhati High Court
Where assessee executed works contracts for government departments and exemption was claimed under relevant service tax notification while demand was raised solely based on Income-tax Form 26AS data without independent scrutiny or recording pre-conditions for invoking extended limitation period, demand was unsustainable and assumption of jurisdiction by adjudicating authority was unauthorized