Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
The Central Board of Indirect Taxes and Customs appointed the Principal Commissioner/Commissioner of Customs, ACC (Import), New Delhi, as the common adjudicating authority to exercise the powers of multiple named adjudicating officers for adjudication of several show-cause notices issued to a corporate importer in respect of import transactions. The notices, issued between 2019 and 2025, were originally handled by various Deputy/Assistant Commissioners across New Delhi, Mumbai and JNCH; those functions are now consolidated under the appointed common authority.
The Central Board of Indirect Taxes and Customs appointed the Principal Commissioner/Commissioner of Customs, ACC (Import), New Delhi, as the common adjudicating authority to exercise the powers of multiple named adjudicating officers for adjudication of several show-cause notices issued to a corporate importer in respect of import transactions. The notices, issued between 2019 and 2025, were originally handled by various Deputy/Assistant Commissioners across New Delhi, Mumbai and JNCH; those functions are now consolidated under the appointed common authority.
Note: It is a system-generated summary and is for quick reference only.