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...
Seeking refund of 90% of the Central Goods and Service Tax (CGST) and Integrated Goods and Service Tax (IGST) amount paid by the petitioner against the Export of goods - The GST department has not only failed to respond to the request of the petitioner, but even before this Court, they have not been able to give any reason as to why the refund is not made despite orders of the first respondent - Directions issued to release the refund - HC
Seeking refund of 90% of the Central Goods and Service Tax (CGST) and Integrated Goods and Service Tax (IGST) amount paid by the petitioner against the Export of goods - The GST department has not only failed to respond to the request of the petitioner, but even before this Court, they have not been able to give any reason as to why the refund is not made despite orders of the first respondent - Directions issued to release the refund - HC
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