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...
Rule 29 compliance for additional evidence required fresh examination where an affidavit accompanying Paper Book No. II-A expressly sought permission and the materials were prima facie available in the Tribunal's records. The dismissal of the related rectification application was partly set aside and remitted for determining whether the paper book had been properly filed under Rule 29, whether its contents were relevant to the appeal, and any consequential relief. Findings concerning the other paper book and remaining grounds remained undisturbed.
Rule 29 compliance for additional evidence required fresh examination where an affidavit accompanying Paper Book No. II-A expressly sought permission and the materials were prima facie available in the Tribunal's records. The dismissal of the related rectification application was partly set aside and remitted for determining whether the paper book had been properly filed under Rule 29, whether its contents were relevant to the appeal, and any consequential relief. Findings concerning the other paper book and remaining grounds remained undisturbed.
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TaxTMI 
TaxTMI 
of 4884 
