Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Rule 142(5)-(6) obligation requires electronic uploading of a summary of assessment orders in Form GST DRC-07, and such uploading is treated as the statutory Notice for recovery; therefore the summary serves to inform the demand and preserves the taxpayer's right to appeal. Compliance with this prescribed electronic summary is mandatory for prosecuting recovery and for enabling a statutory appeal. Pending the mandated upload of the Form GST DRC-07 summary, recovery proceedings are to remain in abeyance; on upload the tax authority may resume recovery in accordance with law.
Rule 142(5)-(6) obligation requires electronic uploading of a summary of assessment orders in Form GST DRC-07, and such uploading is treated as the statutory Notice for recovery; therefore the summary serves to inform the demand and preserves the taxpayer's right to appeal. Compliance with this prescribed electronic summary is mandatory for prosecuting recovery and for enabling a statutory appeal. Pending the mandated upload of the Form GST DRC-07 summary, recovery proceedings are to remain in abeyance; on upload the tax authority may resume recovery in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
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