Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
Show-cause notices for cancellation of GST registration were found to breach the principles of natural justice by denying respondents an opportunity to reply and to present documents, and by omitting required physical verification procedures under the CGST Rules; those procedural defects vitiated the final orders and warranted quashing. The availability of an efficacious statutory appeal did not cure the denial of a hearing, and appellate remit powers were not treated as substituting for the Assessing Authority's mandatory compliance. The impugned notices and orders are set aside; fresh proceedings may be initiated only after strict compliance with the prescribed registration cancellation procedure.
Show-cause notices for cancellation of GST registration were found to breach the principles of natural justice by denying respondents an opportunity to reply and to present documents, and by omitting required physical verification procedures under the CGST Rules; those procedural defects vitiated the final orders and warranted quashing. The availability of an efficacious statutory appeal did not cure the denial of a hearing, and appellate remit powers were not treated as substituting for the Assessing Authority's mandatory compliance. The impugned notices and orders are set aside; fresh proceedings may be initiated only after strict compliance with the prescribed registration cancellation procedure.
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