Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4878 
