Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Electronic credit already recovered from a taxpayer's electronic credit ledger may be adjusted against the mandatory GST appellate pre-deposit where the recovered balance exceeds the required pre-deposit and the taxpayer seeks adjustment rather than refund. On that basis, dismissal of the GST appeal for non-payment of pre-deposit was quashed and the appeal restored for merits determination. The adjustment was permitted on the particular facts, with all merits contentions left open and without precedential effect.
Electronic credit already recovered from a taxpayer's electronic credit ledger may be adjusted against the mandatory GST appellate pre-deposit where the recovered balance exceeds the required pre-deposit and the taxpayer seeks adjustment rather than refund. On that basis, dismissal of the GST appeal for non-payment of pre-deposit was quashed and the appeal restored for merits determination. The adjustment was permitted on the particular facts, with all merits contentions left open and without precedential effect.
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TaxTMI 
TaxTMI 
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