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...
Urgent listing of an appeal against GST registration cancellation may be granted without awaiting ordinary Registry scrutiny where sufficient cause and continuing prejudice are shown. Procedural rules permit exemption from procedural requirements and directions necessary for substantial justice, reflecting the principle that procedure should facilitate adjudication rather than defeat substantive rights through technicality. Cancellation preventing the appellant from conducting its sole business justified limited urgent listing, as delay could make appellate relief ineffective. The exemption applies only to listing and does not waive statutory requirements or determine maintainability or merits, which remain open.
Urgent listing of an appeal against GST registration cancellation may be granted without awaiting ordinary Registry scrutiny where sufficient cause and continuing prejudice are shown. Procedural rules permit exemption from procedural requirements and directions necessary for substantial justice, reflecting the principle that procedure should facilitate adjudication rather than defeat substantive rights through technicality. Cancellation preventing the appellant from conducting its sole business justified limited urgent listing, as delay could make appellate relief ineffective. The exemption applies only to listing and does not waive statutory requirements or determine maintainability or merits, which remain open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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