Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Form GST ADT-02 issued after a GST audit under Rule 101(5) communicates audit findings to the registered person as required by section 65(6) of the Central Goods and Services Tax Act, 2017. The communication is administrative in nature and does not by itself create authority to recover tax or other dues. Any action consequential to the audit findings, including recovery proceedings, must be initiated and pursued separately in accordance with the Act.
Form GST ADT-02 issued after a GST audit under Rule 101(5) communicates audit findings to the registered person as required by section 65(6) of the Central Goods and Services Tax Act, 2017. The communication is administrative in nature and does not by itself create authority to recover tax or other dues. Any action consequential to the audit findings, including recovery proceedings, must be initiated and pursued separately in accordance with the Act.
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