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    Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.
    Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs
    Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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    SEZ rescission and full de-notification of remaining area confirmed, with prior acts preserved despite the withdrawal
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    Transshipment cargo reworking rules tightened with approved CFS limits, simplified documents, mandatory NOCs and videography.
    Remand-bound GST adjudication cannot restart with a fresh show cause notice for the same period
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      Violation of principles of natural justice - non speaking SCN -...

      Court Dismisses Petition on Non-Speaking SCN under GST; Highlights Duty to Request Necessary Documents for Defense.

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      GSTDecember 2, 2023Case LawsHC
      Violation of principles of natural justice - non speaking SCN - If petitioner is of the view that certain additional document/material is required for filing an effective reply to the same, then petitioner could have very well demanded the same from the Proper Officer by disclosing the relevancy of such evidence/material to the issue involved - no such representation was made by the petitioner - writ petition dismissed - HC

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      ActsIncome Tax