Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property...
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot app...
Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed comp...
GST appellate authorities must adjudicate statutory refund appeals on merits and cannot dismiss them solely for an appellant's non-appearance. Appellate orders must also provide reasons supporting their conclusions. The High Court set aside an order dismissing a refund appeal for non-prosecution because it contained neither merits-based adjudication nor reasons. The refund appeal was remanded to the Appellate Authority for disposal in accordance with law, with all merits left open.
GST appellate authorities must adjudicate statutory refund appeals on merits and cannot dismiss them solely for an appellant's non-appearance. Appellate orders must also provide reasons supporting their conclusions. The High Court set aside an order dismissing a refund appeal for non-prosecution because it contained neither merits-based adjudication nor reasons. The refund appeal was remanded to the Appellate Authority for disposal in accordance with law, with all merits left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
