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 HC set aside orders passed under Section 161 of the Tamil Nadu/Central Goods and Service Tax Act, 2017 due to violation of natural justice principles. The Department failed to serve notices through physical means, instead making them available only in the GST Portal under "View of additional notices and orders" column, which petitioner was unaware of. The Court determined the impugned orders were passed ex parte without affording the petitioner opportunity of hearing. The matters were remanded to the first respondent for fresh consideration with direction to provide proper notice and hearing opportunity to the petitioner.
The HC set aside orders passed under Section 161 of the Tamil Nadu/Central Goods and Service Tax Act, 2017 due to violation of natural justice principles. The Department failed to serve notices through physical means, instead making them available only in the GST Portal under "View of additional notices and orders" column, which petitioner was unaware of. The Court determined the impugned orders were passed ex parte without affording the petitioner opportunity of hearing. The matters were remanded to the first respondent for fresh consideration with direction to provide proper notice and hearing opportunity to the petitioner.
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TaxTMI 
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