GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
Under the CGST/WBGST appellate framework, the maximum of three adjournments is a ceiling, not an entitlement to obtain three postponements. Each adjournment requires sufficient cause and written reasons, consistent with the requirement for expeditious disposal of appeals. Physical incapacity may justify a final hearing opportunity where adequately demonstrated, but does not create a right to further adjournments. The appellate authority may reject subsequent requests and must determine the appeal independently on merits.
Under the CGST/WBGST appellate framework, the maximum of three adjournments is a ceiling, not an entitlement to obtain three postponements. Each adjournment requires sufficient cause and written reasons, consistent with the requirement for expeditious disposal of appeals. Physical incapacity may justify a final hearing opportunity where adequately demonstrated, but does not create a right to further adjournments. The appellate authority may reject subsequent requests and must determine the appeal independently on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
