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...
Valid e-way bill compliance requires Part B to identify the vehicle actually transporting goods. Where a vehicle breaks down and goods are transferred, the movement must be supported by contemporaneous evidence and the e-way bill must be updated or freshly generated before transit. A later e-way bill issued by the purchaser does not cure a vehicle mismatch where the driver holds the supplier's invoice and no contemporaneous material establishes purchaser-led transport. Such discrepancies are not merely technical and can support an inference of intent to evade tax. Penalty proceedings under Section 129 for transport without a valid e-way bill were confirmed.
Valid e-way bill compliance requires Part B to identify the vehicle actually transporting goods. Where a vehicle breaks down and goods are transferred, the movement must be supported by contemporaneous evidence and the e-way bill must be updated or freshly generated before transit. A later e-way bill issued by the purchaser does not cure a vehicle mismatch where the driver holds the supplier's invoice and no contemporaneous material establishes purchaser-led transport. Such discrepancies are not merely technical and can support an inference of intent to evade tax. Penalty proceedings under Section 129 for transport without a valid e-way bill were confirmed.
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TaxTMI 
TaxTMI 
