Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Section 75(7) of the UPGST Act prohibits confirmation of a tax demand exceeding the amount proposed in the show cause notice. An adjudication order confirming higher demands on both disputed counts therefore contains a fundamental and incurable defect. The order was set aside and the matter remitted for fresh adjudication, without allowing issuance of a fresh notice.
Section 75(7) of the UPGST Act prohibits confirmation of a tax demand exceeding the amount proposed in the show cause notice. An adjudication order confirming higher demands on both disputed counts therefore contains a fundamental and incurable defect. The order was set aside and the matter remitted for fresh adjudication, without allowing issuance of a fresh notice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
