Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective j...
Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
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...
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GST detention penalty proceedings require consideration of objections, a statutorily required personal hearing, and reasoned decision-making; an order issued on the notice date without these safeguards breaches natural justice. Section 75(7) bars confirmation of a penalty above the amount proposed in the show-cause notice, with any correction requiring timely disclosure. Failure to upload a Form GST MOV-09 order on the common portal does not alone invalidate proceedings. Under Rule 55(5), goods supplied under complete prior invoices may be transported in batches using a delivery challan; item-wise invoicing or absence of the original invoice does not itself establish tax evasion or justify detention penalty.
GST detention penalty proceedings require consideration of objections, a statutorily required personal hearing, and reasoned decision-making; an order issued on the notice date without these safeguards breaches natural justice. Section 75(7) bars confirmation of a penalty above the amount proposed in the show-cause notice, with any correction requiring timely disclosure. Failure to upload a Form GST MOV-09 order on the common portal does not alone invalidate proceedings. Under Rule 55(5), goods supplied under complete prior invoices may be transported in batches using a delivery challan; item-wise invoicing or absence of the original invoice does not itself establish tax evasion or justify detention penalty.
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