Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
The ITAT held that adjustments under section 143(1)(a) must be preceded by proper intimation to the assessee, either in writing or electronically, as mandated by the first proviso to section 143(1)(a). In the present case, the assessee was not given any such notice before the CPC made adjustments disallowing the exemption under section 10(10AA)(ii) exceeding Rs. 3 lakhs, based on an invalid Gazette Notification. The Tribunal found this procedural lapse fatal to the validity of the adjustments. Consequently, the appeal was allowed, and the impugned adjustments were set aside for non-compliance with the statutory requirement of prior intimation.
The ITAT held that adjustments under section 143(1)(a) must be preceded by proper intimation to the assessee, either in writing or electronically, as mandated by the first proviso to section 143(1)(a). In the present case, the assessee was not given any such notice before the CPC made adjustments disallowing the exemption under section 10(10AA)(ii) exceeding Rs. 3 lakhs, based on an invalid Gazette Notification. The Tribunal found this procedural lapse fatal to the validity of the adjustments. Consequently, the appeal was allowed, and the impugned adjustments were set aside for non-compliance with the statutory requirement of prior intimation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
