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Archive: 18 October 2025

Posts in 18 October 2025

Addition Based Only on GST Data Invalid – 153C Notice Quashed – No Incriminating Material

October 18, 2025 723 Views 0 comment Print

Hyderabad ITAT ruled that the Rs.153C notice against VPR Mining for AY 2018-19 was void ab initio. The court held that without incriminating material pertaining to the relevant year, an assessment based solely on external GST data, independent of the original search and seizure, is invalid.

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