Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
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The HC dismissed the petition and upheld the validity of the impugned show-cause notice issued to the transferor company, holding that the notice is not shown to be wholly without jurisdiction; factual and jurisdictional questions relating to the demerger and retrospective operation of the 2018 Notification require examination and cannot be summarily struck down. The Respondents are entitled to consider the demerger particulars and the applicability of the 2018 Notification when adjudicating the SCN, and the Petitioners are relegated to file a detailed response with full particulars and exhaust statutory remedies. The court found no exceptional circumstance to preclude adjudication or to quash the SCN at the threshold.
The HC dismissed the petition and upheld the validity of the impugned show-cause notice issued to the transferor company, holding that the notice is not shown to be wholly without jurisdiction; factual and jurisdictional questions relating to the demerger and retrospective operation of the 2018 Notification require examination and cannot be summarily struck down. The Respondents are entitled to consider the demerger particulars and the applicability of the 2018 Notification when adjudicating the SCN, and the Petitioners are relegated to file a detailed response with full particulars and exhaust statutory remedies. The court found no exceptional circumstance to preclude adjudication or to quash the SCN at the threshold.
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