Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adju...
Parallel GST proceedings for the same tax period cannot continue while earlier proceedings on alleged nil or exempt turnover remain pending. The later show-cause notices, adjudication orders and consequential recovery action were quashed as duplicative proceedings. The exemption claim remains for examination in the earlier proceedings upon production of documents and after a personal hearing. Those earlier proceedings must be reconsidered afresh without limitation impeding consideration because the now-quashed parallel proceedings had been initiated.
Parallel GST proceedings for the same tax period cannot continue while earlier proceedings on alleged nil or exempt turnover remain pending. The later show-cause notices, adjudication orders and consequential recovery action were quashed as duplicative proceedings. The exemption claim remains for examination in the earlier proceedings upon production of documents and after a personal hearing. Those earlier proceedings must be reconsidered afresh without limitation impeding consideration because the now-quashed parallel proceedings had been initiated.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
