Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
GST appeal pre-deposit requirements are governed by the law in force when adjudicatory proceedings commence; consequently, appeals arising from show-cause notices issued before 1 October 2025 remain subject to the earlier Section 107(6) regime despite later Orders-in-Original. A proper officer's authority for penalty proceedings is function-specific, but objections concerning officer competence, evidentiary material, hearing, cross-examination, penalty quantification and individual noticees' roles require record-based examination through the statutory appeal. Writ jurisdiction is not invoked where that appellate remedy is complete and efficacious. Whether Section 122(1) applies to a person who is not a taxable person remains unresolved.
GST appeal pre-deposit requirements are governed by the law in force when adjudicatory proceedings commence; consequently, appeals arising from show-cause notices issued before 1 October 2025 remain subject to the earlier Section 107(6) regime despite later Orders-in-Original. A proper officer's authority for penalty proceedings is function-specific, but objections concerning officer competence, evidentiary material, hearing, cross-examination, penalty quantification and individual noticees' roles require record-based examination through the statutory appeal. Writ jurisdiction is not invoked where that appellate remedy is complete and efficacious. Whether Section 122(1) applies to a person who is not a taxable person remains unresolved.
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