Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
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Duplicate GST adjudication cannot be sustained where tax proposals concerning GSTR-1/GSTR-3B reconciliation and excess input tax credit in GSTR-3B versus GSTR-2A have already been determined in an earlier order. Complete overlap between the proposals prevents a second determination, even while an appeal against the earlier order is pending. The impugned order was quashed to the extent it repeated those two proposals.
Duplicate GST adjudication cannot be sustained where tax proposals concerning GSTR-1/GSTR-3B reconciliation and excess input tax credit in GSTR-3B versus GSTR-2A have already been determined in an earlier order. Complete overlap between the proposals prevents a second determination, even while an appeal against the earlier order is pending. The impugned order was quashed to the extent it repeated those two proposals.
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