COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
GST show cause notices required at least three months before the outer deadline for adjudication are assessed by the minimum interval between notice and final determination, rather than by mechanically deriving an independent limitation date through backward counting. The intervening period is computed in calendar months, excluding the date of notice; this may render a notice timely before expiry of the adjudication deadline. Where an ex parte adjudication order is made while challenge proceedings and interim protection are pending, a conditional opportunity to reply may be granted, with merits left open; the order may revive if no reply is filed within the stipulated period.
GST show cause notices required at least three months before the outer deadline for adjudication are assessed by the minimum interval between notice and final determination, rather than by mechanically deriving an independent limitation date through backward counting. The intervening period is computed in calendar months, excluding the date of notice; this may render a notice timely before expiry of the adjudication deadline. Where an ex parte adjudication order is made while challenge proceedings and interim protection are pending, a conditional opportunity to reply may be granted, with merits left open; the order may revive if no reply is filed within the stipulated period.
Note: It is a system-generated summary and is for quick reference only.
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