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...
Supplier certification prima facie evidencing receipt of supplies and payment of GST may support reconsideration of a disputed GST demand despite an incorrect GSTIN being reported in GSTR-1. Where the certificate omitted the GSTIN of the person inadvertently recorded in GSTR-1, the taxpayer was permitted to submit an amended certificate identifying those particulars. Subject to the stipulated deposit, the demand order was set aside for fresh consideration after submission of the amended certificate, and the bank attachment was to be lifted upon compliance with that condition.
Supplier certification prima facie evidencing receipt of supplies and payment of GST may support reconsideration of a disputed GST demand despite an incorrect GSTIN being reported in GSTR-1. Where the certificate omitted the GSTIN of the person inadvertently recorded in GSTR-1, the taxpayer was permitted to submit an amended certificate identifying those particulars. Subject to the stipulated deposit, the demand order was set aside for fresh consideration after submission of the amended certificate, and the bank attachment was to be lifted upon compliance with that condition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
