Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
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 4881 
