GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
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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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