Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
Portal-only service of a show-cause notice for GST registration cancellation does not satisfy the statutory service requirement where cancellation carries civil consequences. The notice should, in addition to being uploaded on the common portal, be communicated through another prescribed mode to provide the registered person a real and fair opportunity to respond. The discussed High Court ruling set aside the cancellation order, directed fresh notice, response and personal-hearing proceedings, and required a reasoned order. The pre-cancellation status quo was to continue pending fresh proceedings.
Portal-only service of a show-cause notice for GST registration cancellation does not satisfy the statutory service requirement where cancellation carries civil consequences. The notice should, in addition to being uploaded on the common portal, be communicated through another prescribed mode to provide the registered person a real and fair opportunity to respond. The discussed High Court ruling set aside the cancellation order, directed fresh notice, response and personal-hearing proceedings, and required a reasoned order. The pre-cancellation status quo was to continue pending fresh proceedings.
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