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...
Differential GST arising from the replacement of VAT by GST during an ongoing works contract is to be borne by the recipient of the works contract service. Where the contractor has discharged that additional liability and the State has received the benefit of the completed work, the contractor is entitled to reimbursement of the verified differential amount. High Court directed the respondents to determine the GST differential attributable to the tax-regime change, verify the relevant records and calculations, and reimburse the amount in accordance with law within the stipulated period.
Differential GST arising from the replacement of VAT by GST during an ongoing works contract is to be borne by the recipient of the works contract service. Where the contractor has discharged that additional liability and the State has received the benefit of the completed work, the contractor is entitled to reimbursement of the verified differential amount. High Court directed the respondents to determine the GST differential attributable to the tax-regime change, verify the relevant records and calculations, and reimburse the amount in accordance with law within the stipulated period.
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TaxTMI 
TaxTMI 
of 4886 
