Non-Filing of GST Return by Supplier – Assessment Reopening Validity- ITAT Mumbai Order

Karrm Infrastructure Private Limited Vs CIT (ITAT Mumbai) In the case of Karrm Infrastructure Private Limited vs. CIT (ITAT Mumbai), the appeal was filed by the assessee against an assessment order dated 12th February 2024 by NFAC, Delhi under section 147 for the Assessment Year 2013-14. Key points from the case are as follows: Background: Karrm Infrastructure Private Limited, engaged in the business of construction of affordable houses, had initially declared a total income of Rs. 3,59,09,800/-. The assessment for the year was originally completed under section 143(3) on 20th March 2016, acc...