Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Seeking copies of documents seized u/s 67(2) of the CGST Act and copy of statement recorded - assessee made written request to provide copies - department directed to dispose of/respond to petitioner's request on its own merits and in accordance with law within a fortnight in light of provisions contained in Section 67(5) of the CGST Act
Seeking copies of documents seized u/s 67(2) of the CGST Act and copy of statement recorded - assessee made written request to provide copies - department directed to dispose of/respond to petitioner's request on its own merits and in accordance with law within a fortnight in light of provisions contained in Section 67(5) of the CGST Act
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