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...
Recovery proceedings for fraudulently obtained duty-credit instruments under Section 28AAA must follow the nature of the alleged fraud. Where allegations concern misdeclaration in a shipping bill, Customs must investigate, adjudicate and, where warranted, amend the shipping bill before referring the matter for cancellation of the instrument. Policy interpretation, eligibility and entitlement issues must first be determined by the issuing trade authority, whose view governs Customs proceedings. Where cancellation is legally or technically unavailable, including because of a court order, adjudication must proceed on merits. In other cases where cancellation action has begun, adjudication must await cancellation of the instrument.
Recovery proceedings for fraudulently obtained duty-credit instruments under Section 28AAA must follow the nature of the alleged fraud. Where allegations concern misdeclaration in a shipping bill, Customs must investigate, adjudicate and, where warranted, amend the shipping bill before referring the matter for cancellation of the instrument. Policy interpretation, eligibility and entitlement issues must first be determined by the issuing trade authority, whose view governs Customs proceedings. Where cancellation is legally or technically unavailable, including because of a court order, adjudication must proceed on merits. In other cases where cancellation action has begun, adjudication must await cancellation of the instrument.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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