Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
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The High Court considered a case regarding refund of Input Tax Credit. The petitioner's refund application was rejected due to lack of supporting documents. The petitioner argued that due to portal closure, they couldn't rectify the deficiencies or file a fresh application. The court emphasized that procedural rules should facilitate justice, not deny legitimate claims. The court allowed the petitioner to manually submit a refund application within two weeks, addressing the deficiencies mentioned in the deficiency memo.
The High Court considered a case regarding refund of Input Tax Credit. The petitioner's refund application was rejected due to lack of supporting documents. The petitioner argued that due to portal closure, they couldn't rectify the deficiencies or file a fresh application. The court emphasized that procedural rules should facilitate justice, not deny legitimate claims. The court allowed the petitioner to manually submit a refund application within two weeks, addressing the deficiencies mentioned in the deficiency memo.
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