Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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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