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...
Seizure of goods alongwith the vehicle - E-way bill which accompanied the goods had expired before the goods could be delivered and meanwhile the vehicle developed some technical snag - section 130 of CGST Act - The respondent is directed to release the vehicle subject to payment of the applicable SGST and CGST by the petitioner to be treated as deposit. The respondent shall issue appropriate notice to the petitioner to show cause - HC
Seizure of goods alongwith the vehicle - E-way bill which accompanied the goods had expired before the goods could be delivered and meanwhile the vehicle developed some technical snag - section 130 of CGST Act - The respondent is directed to release the vehicle subject to payment of the applicable SGST and CGST by the petitioner to be treated as deposit. The respondent shall issue appropriate notice to the petitioner to show cause - HC
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TaxTMI 
TaxTMI 
of 4918 
