Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Fraudulent availment of higher drawback or not - rejection of transaction value of export of sub-standard readymade garments - The proper officer had no reasonable doubt about the truth and accuracy of the declared transaction value and the DRI's subjective opinion and intelligence were insufficient grounds for rejection. - The declared transaction value of the appellant's export goods was wrongly rejected under Export Valuation Rules 8. The tribunal set aside the impugned order, providing consequential relief to the appellant. - AT
Fraudulent availment of higher drawback or not - rejection of transaction value of export of sub-standard readymade garments - The proper officer had no reasonable doubt about the truth and accuracy of the declared transaction value and the DRI's subjective opinion and intelligence were insufficient grounds for rejection. - The declared transaction value of the appellant's export goods was wrongly rejected under Export Valuation Rules 8. The tribunal set aside the impugned order, providing consequential relief to the appellant. - AT
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TaxTMI 
TaxTMI 
