Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Service of a seizure order in Form GST INS-02 was satisfied where the order identified the seized articles and bore the petitioner's signatures acknowledging physical delivery. The High Court declined to resolve conflicting factual claims on affidavits in writ jurisdiction, rejected the non-service challenge to the search and seizure proceedings, and dismissed the writ petition. The merits of the statutory proceedings remained open before the competent authority.
Service of a seizure order in Form GST INS-02 was satisfied where the order identified the seized articles and bore the petitioner's signatures acknowledging physical delivery. The High Court declined to resolve conflicting factual claims on affidavits in writ jurisdiction, rejected the non-service challenge to the search and seizure proceedings, and dismissed the writ petition. The merits of the statutory proceedings remained open before the competent authority.
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TaxTMI 
TaxTMI 
of 4918 
