Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Service of a valid show cause notice upon the person chargeable with tax is presented as indispensable to GST demand adjudication. Section 73(1) requires notice to that person, while Form GST DRC-01 under Rule 142(1)(a) operates only as an electronic summary of the notice. The notice must specify the allegations, proposed liability and factual basis, enabling an effective response. A DRC-01 merely tabulating tax dues, particularly when accompanied by a notice addressed to another taxpayer, does not provide the required cause or opportunity of defence and cannot replace the statutory notice. Defective notice undermines consequential demand and appellate proceedings.
Service of a valid show cause notice upon the person chargeable with tax is presented as indispensable to GST demand adjudication. Section 73(1) requires notice to that person, while Form GST DRC-01 under Rule 142(1)(a) operates only as an electronic summary of the notice. The notice must specify the allegations, proposed liability and factual basis, enabling an effective response. A DRC-01 merely tabulating tax dues, particularly when accompanied by a notice addressed to another taxpayer, does not provide the required cause or opportunity of defence and cannot replace the statutory notice. Defective notice undermines consequential demand and appellate proceedings.
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TaxTMI 
TaxTMI 
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