Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Validity of Conclusion of proceedings u/s 73 of the Central Good and Service Tax Act 2017 without considering the reply filed by the petitioner - The court noted that the impugned order did not adequately address the petitioner's response. Despite the petitioner's detailed explanation, the order merely stated that the reply was not comprehensive and failed to consider the merits of the petitioner's explanation. - Consequently, HC set aside the impugned order and remitted the matter to the proper officer for re-adjudication.
Validity of Conclusion of proceedings u/s 73 of the Central Good and Service Tax Act 2017 without considering the reply filed by the petitioner - The court noted that the impugned order did not adequately address the petitioner's response. Despite the petitioner's detailed explanation, the order merely stated that the reply was not comprehensive and failed to consider the merits of the petitioner's explanation. - Consequently, HC set aside the impugned order and remitted the matter to the proper officer for re-adjudication.
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TaxTMI 
TaxTMI 
of 4915 
