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...
GST adjudication involving penalty or other adverse liability requires an opportunity of personal hearing. A show-cause notice stating that personal hearing is inapplicable, followed by an adjudication order without a hearing, breaches the statutory hearing requirement and principles of natural justice; a hearing in an unrelated earlier matter does not cure that defect. Section 74A(8)(ii) allows payment of tax and applicable interest within 60 days of the show-cause notice without penalty, with proceedings deemed concluded. Adjudication before expiry of that payment period contravenes the provision. Orders issued in breach of either requirement are unsustainable.
GST adjudication involving penalty or other adverse liability requires an opportunity of personal hearing. A show-cause notice stating that personal hearing is inapplicable, followed by an adjudication order without a hearing, breaches the statutory hearing requirement and principles of natural justice; a hearing in an unrelated earlier matter does not cure that defect. Section 74A(8)(ii) allows payment of tax and applicable interest within 60 days of the show-cause notice without penalty, with proceedings deemed concluded. Adjudication before expiry of that payment period contravenes the provision. Orders issued in breach of either requirement are unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
