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...
The High Court held that the petitioner's failure to file an appeal u/s 107 of the GST enactment against an impugned tax payment order rendered the Writ Petition without merit. The Court noted the expiry of the appeal filing deadline and the recovery of the tax amount from the petitioner. The petitioner was granted 30 days to file a statutory appeal in compliance with the law. The writ petition was disposed of accordingly.
The High Court held that the petitioner's failure to file an appeal u/s 107 of the GST enactment against an impugned tax payment order rendered the Writ Petition without merit. The Court noted the expiry of the appeal filing deadline and the recovery of the tax amount from the petitioner. The petitioner was granted 30 days to file a statutory appeal in compliance with the law. The writ petition was disposed of accordingly.
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TaxTMI 
TaxTMI 
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