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...
A subsequent adjudication order under section 74 for FY 2017-18 cannot be sustained where it was passed without reference to an earlier adjudication order that had culminated in an appellate order. The consequential Form GST DRC-13 recovery notice issued to the bank also fails because it depends on the invalid subsequent order. The subsequent adjudication order and recovery notice were quashed, and the writ petition was partly allowed.
A subsequent adjudication order under section 74 for FY 2017-18 cannot be sustained where it was passed without reference to an earlier adjudication order that had culminated in an appellate order. The consequential Form GST DRC-13 recovery notice issued to the bank also fails because it depends on the invalid subsequent order. The subsequent adjudication order and recovery notice were quashed, and the writ petition was partly allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
