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...
Investigation statements relied upon for clandestine-clearance allegations require compliance with the statutory relevancy procedure, including examination-in-chief and an opportunity for cross-examination; untested statements cannot reliably support a duty demand. Computer-generated data and printouts from CPUs or pen drives require satisfaction of statutory evidentiary conditions and the prescribed certificate before admission. Clandestine manufacture and removal must also rest on tangible, independent corroboration, such as evidence relating to production capacity, raw-material procurement, buyers, transport, labour and electricity consumption. In the absence of admissible statements, compliant electronic records and corroborative material, the clandestine-clearance charge, duty demand and consequential penalties were set aside.
Investigation statements relied upon for clandestine-clearance allegations require compliance with the statutory relevancy procedure, including examination-in-chief and an opportunity for cross-examination; untested statements cannot reliably support a duty demand. Computer-generated data and printouts from CPUs or pen drives require satisfaction of statutory evidentiary conditions and the prescribed certificate before admission. Clandestine manufacture and removal must also rest on tangible, independent corroboration, such as evidence relating to production capacity, raw-material procurement, buyers, transport, labour and electricity consumption. In the absence of admissible statements, compliant electronic records and corroborative material, the clandestine-clearance charge, duty demand and consequential penalties were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
