Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Ex parte GST appellate orders against a company in winding up require notice to its liquidator and an advance opportunity of personal hearing. Four appellate orders concerning the company's GST liabilities were set aside because they had been made without the liquidator's participation. The appeals were remitted to the appellate authority for fresh adjudication after notice and hearing to the liquidator. The merits of the GST demands remain open.
Ex parte GST appellate orders against a company in winding up require notice to its liquidator and an advance opportunity of personal hearing. Four appellate orders concerning the company's GST liabilities were set aside because they had been made without the liquidator's participation. The appeals were remitted to the appellate authority for fresh adjudication after notice and hearing to the liquidator. The merits of the GST demands remain open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
