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...
Natural justice in GST adjudication requires the Proper Officer to consider a taxpayer's representation under section 74(9) read with rule 142(4). Form GST DRC-06 need not be furnished exclusively through the electronic portal; a manually filed reply acknowledged at personal hearing cannot be disregarded solely because it was unavailable online. Issuing a demand order before expiry of time allowed for supporting documents, without addressing the reply or jurisdictional objection, denies a meaningful hearing. Such procedural defects support writ intervention despite an alternative statutory remedy. The demand order was set aside and remitted for fresh adjudication, with jurisdictional and merits objections left open.
Natural justice in GST adjudication requires the Proper Officer to consider a taxpayer's representation under section 74(9) read with rule 142(4). Form GST DRC-06 need not be furnished exclusively through the electronic portal; a manually filed reply acknowledged at personal hearing cannot be disregarded solely because it was unavailable online. Issuing a demand order before expiry of time allowed for supporting documents, without addressing the reply or jurisdictional objection, denies a meaningful hearing. Such procedural defects support writ intervention despite an alternative statutory remedy. The demand order was set aside and remitted for fresh adjudication, with jurisdictional and merits objections left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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