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...
Section 144C requires a draft assessment order before a final assessment order is made against an eligible foreign company where a prejudicial variation is proposed. The draft-order procedure enables the taxpayer to accept the variation or seek directions from the Dispute Resolution Panel before finalisation. Non-compliance is a jurisdictional defect rather than a curable procedural irregularity, and vitiates the final assessment order. Applying this principle, the assessment order was set aside for failure to issue a draft order; the taxpayer's cross-objection succeeded and the Revenue's merits appeal became infructuous.
Section 144C requires a draft assessment order before a final assessment order is made against an eligible foreign company where a prejudicial variation is proposed. The draft-order procedure enables the taxpayer to accept the variation or seek directions from the Dispute Resolution Panel before finalisation. Non-compliance is a jurisdictional defect rather than a curable procedural irregularity, and vitiates the final assessment order. Applying this principle, the assessment order was set aside for failure to issue a draft order; the taxpayer's cross-objection succeeded and the Revenue's merits appeal became infructuous.
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