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 grant of bail - illegal claim of refund of accumulated ITC on account of trade/supply of goods - obtained GST Registration on fictitious documents and has never conducted any business activity from the registered premises - The High Court emphasized that the arrest of the applicant was not required, and the applicant was not involved in heinous crimes like murder or terrorism. - Bail granted subject to conditions.
Seeking grant of bail - illegal claim of refund of accumulated ITC on account of trade/supply of goods - obtained GST Registration on fictitious documents and has never conducted any business activity from the registered premises - The High Court emphasized that the arrest of the applicant was not required, and the applicant was not involved in heinous crimes like murder or terrorism. - Bail granted subject to conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
