Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
GST appellate procedure requires a hearing before disposal, including where limitation, signatory authority or pre-deposit is disputed. Delay may be condoned on sufficient cause within the further statutory period; no separate affidavit is prescribed. A company's authorised signatory may validate an appeal under a general power of attorney, and deficient proof of authority is curable. In interest-only appeals, alternative computations do not constitute an admitted liability, and statutory pre-deposit is confined to tax in dispute. Interest on differential GST runs from invoice-based tax liability despite customer non-reimbursement; cum-tax valuation applies only where the stated value includes tax. Interest demands for delayed GSTR-3B payments must account for documented interest already paid through reasoned adjudication.
GST appellate procedure requires a hearing before disposal, including where limitation, signatory authority or pre-deposit is disputed. Delay may be condoned on sufficient cause within the further statutory period; no separate affidavit is prescribed. A company's authorised signatory may validate an appeal under a general power of attorney, and deficient proof of authority is curable. In interest-only appeals, alternative computations do not constitute an admitted liability, and statutory pre-deposit is confined to tax in dispute. Interest on differential GST runs from invoice-based tax liability despite customer non-reimbursement; cum-tax valuation applies only where the stated value includes tax. Interest demands for delayed GSTR-3B payments must account for documented interest already paid through reasoned adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
