Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
ITAT ordinary territorial jurisdiction is determined by the location of the Assessing Officer who issued the assessment order, rather than the assessee's location or that of the Commissioner (Appeals). The President's procedural rule-making power does not extend to transferring a pending appeal between Benches situated in different States. Where the assessment order originated from an Assessing Officer at Chennai, the Mumbai Bench lacked jurisdiction over both the Revenue's appeal and the assessee's related cross-objection. Both were dismissed for want of territorial jurisdiction, with liberty to approach the appropriate Bench; merits remained open.
ITAT ordinary territorial jurisdiction is determined by the location of the Assessing Officer who issued the assessment order, rather than the assessee's location or that of the Commissioner (Appeals). The President's procedural rule-making power does not extend to transferring a pending appeal between Benches situated in different States. Where the assessment order originated from an Assessing Officer at Chennai, the Mumbai Bench lacked jurisdiction over both the Revenue's appeal and the assessee's related cross-objection. Both were dismissed for want of territorial jurisdiction, with liberty to approach the appropriate Bench; merits remained open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
