Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Search and seizure operations conducted by respondent No. 3 on petitioner-Company's sister entity premises, seizing material like sales registers, accounts books, and data. Petitioner unable to file detailed reply to Show Cause Notice due to seized documents. Court accepted petitioner's explanation, set aside impugned orders, and remanded matter to respondent No. 2 for reconsideration of reply stage, directing respondent No. 3 to provide seized documents' copies to petitioner-Company.
Search and seizure operations conducted by respondent No. 3 on petitioner-Company's sister entity premises, seizing material like sales registers, accounts books, and data. Petitioner unable to file detailed reply to Show Cause Notice due to seized documents. Court accepted petitioner's explanation, set aside impugned orders, and remanded matter to respondent No. 2 for reconsideration of reply stage, directing respondent No. 3 to provide seized documents' copies to petitioner-Company.
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TaxTMI 
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