Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
For GST first appeals, limitation runs from the actual communication of the adjudication order to the assessee. Where the assessee states that date, a presumption arises in its favour and the Revenue must rebut it with cogent material; failure to do so makes dismissal of the appeal as time-barred unsustainable. The Court also held that writ jurisdiction could be invoked despite an alternate statutory remedy because the appellate authority had ignored binding precedent and failed to record an independent finding on limitation. The impugned appellate orders were quashed and the matters remitted for fresh decision in accordance with the governing law on effective communication and limitation.
For GST first appeals, limitation runs from the actual communication of the adjudication order to the assessee. Where the assessee states that date, a presumption arises in its favour and the Revenue must rebut it with cogent material; failure to do so makes dismissal of the appeal as time-barred unsustainable. The Court also held that writ jurisdiction could be invoked despite an alternate statutory remedy because the appellate authority had ignored binding precedent and failed to record an independent finding on limitation. The impugned appellate orders were quashed and the matters remitted for fresh decision in accordance with the governing law on effective communication and limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
