Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
Permission for withdrawal of writ petition and grant liberty to pursue the matter before advance ruling authority (AAR ) - while dismissing the writ petitions, the learned Single Judge has imposed cost of ₹ 5 Lacs - it is always ordinarily an acceptable position that the Court should not proceed to adjudicate the matter and permit withdrawal on such conditions that may be necessary. - HC
Permission for withdrawal of writ petition and grant liberty to pursue the matter before advance ruling authority (AAR ) - while dismissing the writ petitions, the learned Single Judge has imposed cost of ₹ 5 Lacs - it is always ordinarily an acceptable position that the Court should not proceed to adjudicate the matter and permit withdrawal on such conditions that may be necessary. - HC
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TaxTMI 
TaxTMI 
