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...
Fraudulent GST registrations obtained through misuse of PAN and Aadhaar particulars require effective preventive measures. The High Court granted the Commissioners responsible for central and state GST administration and the Commissioner of Police a final opportunity to devise a solution to curb registrations secured by another person using a taxpayer's identity credentials. The focus is on strengthening safeguards against identity-based GST registration fraud.
Fraudulent GST registrations obtained through misuse of PAN and Aadhaar particulars require effective preventive measures. The High Court granted the Commissioners responsible for central and state GST administration and the Commissioner of Police a final opportunity to devise a solution to curb registrations secured by another person using a taxpayer's identity credentials. The focus is on strengthening safeguards against identity-based GST registration fraud.
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TaxTMI 
TaxTMI 
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