GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
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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.
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