Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Writ jurisdiction challenging GST registration cancellation is ordinarily unavailable where the taxpayer failed to pursue the statutory appeal within the prescribed limitation period and shows no exceptional circumstances. A delayed writ petition should not be entertained merely because the appellate remedy has lapsed. The petition was dismissed on that basis, while preserving the taxpayer's ability to file the final return and seek fresh GST registration in accordance with law.
Writ jurisdiction challenging GST registration cancellation is ordinarily unavailable where the taxpayer failed to pursue the statutory appeal within the prescribed limitation period and shows no exceptional circumstances. A delayed writ petition should not be entertained merely because the appellate remedy has lapsed. The petition was dismissed on that basis, while preserving the taxpayer's ability to file the final return and seek fresh GST registration in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
