Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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Section 74 tax determinations based on suppression of facts require service of a statutory show cause notice and consideration of the taxpayer's representation. The notice must specify the demand, foundational facts and necessary particulars so the taxpayer can respond effectively. GST DRC forms or other communications cannot substitute for the statutory notice. Determining a demand without serving such notice denies the taxpayer knowledge of the allegations and an effective opportunity of representation, vitiating the proceedings; the first appellate order was set aside and the appeal allowed.
Section 74 tax determinations based on suppression of facts require service of a statutory show cause notice and consideration of the taxpayer's representation. The notice must specify the demand, foundational facts and necessary particulars so the taxpayer can respond effectively. GST DRC forms or other communications cannot substitute for the statutory notice. Determining a demand without serving such notice denies the taxpayer knowledge of the allegations and an effective opportunity of representation, vitiating the proceedings; the first appellate order was set aside and the appeal allowed.
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