Assessment cannot to be invalid on minor grounds, errors can be rectified :
Assessment or re-assessment cannot be invalidated on minor grounds. Notice cannot be challenged if acted upon. Errors apparent from records can be rectified – see sections 160 and 161 of CGST Act.
Latest posts by Tina Saha (see all)
- Rule 35: Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax - January 21, 2019
- Rule 34: Rate of exchange of currency, other than INR,for determination of value - January 21, 2019
- Illustration - January 21, 2019