Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
Section 75(4) of the GST law requires the proper officer to provide a personal hearing before passing an adverse adjudication order, even where the taxable person has not requested one. Notice of a specific date, time and venue is necessary to satisfy that requirement. A hearing recorded before issue of the show-cause notice does not cure the failure to provide a post-notice opportunity. Non-compliance with the mandatory hearing requirement invalidates the adjudication and requires fresh consideration after allowing a response to the show-cause notice and conducting a properly notified hearing.
Section 75(4) of the GST law requires the proper officer to provide a personal hearing before passing an adverse adjudication order, even where the taxable person has not requested one. Notice of a specific date, time and venue is necessary to satisfy that requirement. A hearing recorded before issue of the show-cause notice does not cure the failure to provide a post-notice opportunity. Non-compliance with the mandatory hearing requirement invalidates the adjudication and requires fresh consideration after allowing a response to the show-cause notice and conducting a properly notified hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
