Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
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...
Effective service of a rectification notice is required before adjudicating a refund of accumulated input tax credit under an inverted duty structure. Adjudication after the notice was returned undelivered breached principles of natural justice because the claimant was denied an opportunity of hearing. The refund rejection was set aside and remitted for fresh adjudication after granting a hearing, while leaving the merits of the refund claim open.
Effective service of a rectification notice is required before adjudicating a refund of accumulated input tax credit under an inverted duty structure. Adjudication after the notice was returned undelivered breached principles of natural justice because the claimant was denied an opportunity of hearing. The refund rejection was set aside and remitted for fresh adjudication after granting a hearing, while leaving the merits of the refund claim open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
