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...
Section 129(3) of the CGST/KGST Act imposes a mandatory seven-day period, measured from service of notice, for issuing a detention-penalty order concerning a transit-document discrepancy. The term "shall" requires strict compliance because the provision authorises coercive detention and seizure; the absence of an express consequence for delay does not make the limit directory. An order passed after the prescribed period is illegal and without jurisdiction, with consequential setting aside of the penalty and appellate orders and release of the bank guarantee.
Section 129(3) of the CGST/KGST Act imposes a mandatory seven-day period, measured from service of notice, for issuing a detention-penalty order concerning a transit-document discrepancy. The term "shall" requires strict compliance because the provision authorises coercive detention and seizure; the absence of an express consequence for delay does not make the limit directory. An order passed after the prescribed period is illegal and without jurisdiction, with consequential setting aside of the penalty and appellate orders and release of the bank guarantee.
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TaxTMI 
TaxTMI 
of 4891 
