Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Rule 24(4) of the GSTAT (Procedure) Rules, 2025 permits rejection of an appeal where filing defects remain unrectified despite adequate opportunities. The appellant received six hearing opportunities, including three before the Bench and three before the Registrar, but neither appeared nor sought adjournment. No additional material was uploaded to cure the notified defects. Persistent non-attendance and failure to rectify defects support treating the appeal as not being actively pursued and considering rejection under the procedural rule.
Rule 24(4) of the GSTAT (Procedure) Rules, 2025 permits rejection of an appeal where filing defects remain unrectified despite adequate opportunities. The appellant received six hearing opportunities, including three before the Bench and three before the Registrar, but neither appeared nor sought adjournment. No additional material was uploaded to cure the notified defects. Persistent non-attendance and failure to rectify defects support treating the appeal as not being actively pursued and considering rejection under the procedural rule.
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TaxTMI 
TaxTMI 
of 4878 
