Delhi Tax Amnesty Scheme: Supreme Court Clarifies Powers of Designated Authority in Tax Dispute
LEGAL ISSUE: Whether the Additional Commissioner, as the designated authority, had the power to issue a show cause notice under Clause 8 of the Delhi Tax Compliance Achievement Scheme, 2013. CASE TYPE: Tax Law, specifically concerning the Delhi Value Added Tax Act, 2004. Case Name: Commissioner of Trade and Taxes and Ors. vs. M/S Ahluwalia […]