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...
For goods detained while accompanied by a tax invoice, penalty proceedings fall under section 129(1)(a) where the taxpayer can be regarded as the owner of the goods. Subsequent restoration of GST registration prevents treating the consignor or consignee as bogus or maintaining proceedings under section 129(1)(b) on the basis that the taxpayer was unregistered. The penalty was therefore enforceable under section 129(1)(a), and the orders were modified accordingly.
For goods detained while accompanied by a tax invoice, penalty proceedings fall under section 129(1)(a) where the taxpayer can be regarded as the owner of the goods. Subsequent restoration of GST registration prevents treating the consignor or consignee as bogus or maintaining proceedings under section 129(1)(b) on the basis that the taxpayer was unregistered. The penalty was therefore enforceable under section 129(1)(a), and the orders were modified accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
