Calcutta High Court
For revenue
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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.
2 rulings found
Calcutta High Court
Limitation period applies to passing of adjudication order, not to its service; an adjudication order digitally signed within limitation period remains valid even if uploaded and served beyond limitation period and said order would become enforceable only upon such service
Madras High Court
Where petitioner company was merged and after NCLT's approval, unutilized ITC and liabilities were transferred and department parallelly initiated audit-based and scrutiny-based proceedings for same period, audit and scrutiny notices could be issued separately as each arose from distinct processes; suppression of facts being disclosed as was required for invoking section 74, limitation period would be extended and, thus, SCNs could not be challenged filing writ petitions