Digi - Legal Insights

Municipal taxation - Reassessment of house tax under the Goa Municipalities Act, 1968, without following statutory procedure and without granting fair hearing, is invalid; matter requires reconsideration.

Input Tax Credit - Inter-State transfer of CGST and IGST credit on merger cannot be denied on technical grounds - GSTN portal limitations cannot override statutory entitlement - Authorities directed to process transfer - Petition allowed.

Income Tax - Time-barred reassessment - Notice under Section 148 and consequent order invalid when issued beyond limitation prescribed under Section 149; timelines are mandatory and cannot be diluted by procedural interpretation of Section 148A.

Income Tax - Time-barred reassessment - Notice under Section 148 and consequent order invalid when issued beyond limitation prescribed under Section 149; timelines are mandatory and cannot be diluted by procedural interpretation of Section 148A.

Central Excise - Circular No. 35/2010-Cus. Clarifying simultaneous entitlement to 1%AIR customs drawback and excise rebate under Rules 18/19(2) is retrospective, applying from 2016 onwards.