Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Wrong availment of IGST refund - Scope of the show cause notice - The Revenue contended that these notices are merely preliminary, and it is the petitioner's responsibility to file proper replies and substantiate their case. - The High Court opines that while the petitioner should initially appear before the officer and respond to the notices, they are entitled to the materials forming the basis of the notices. The court directs the petitioner to appear before the officer on the designated date and request the necessary documents. - The officer is instructed to consider the request and provide the documents within a reasonable time.
Wrong availment of IGST refund - Scope of the show cause notice - The Revenue contended that these notices are merely preliminary, and it is the petitioner's responsibility to file proper replies and substantiate their case. - The High Court opines that while the petitioner should initially appear before the officer and respond to the notices, they are entitled to the materials forming the basis of the notices. The court directs the petitioner to appear before the officer on the designated date and request the necessary documents. - The officer is instructed to consider the request and provide the documents within a reasonable time.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
