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...
Retrospective cancellation of GST registration requires a prior, specific proposal for retrospective effect in the show-cause notice and disclosure of the reasons/materials relied upon; absence of such proposal renders retrospective effect unsustainable. Authorities must supply any supportive documents referred to in the notice before final adjudication; failure to supply vitiates proceedings. Cancellation orders must be reasoned and not cryptic; non-speaking orders demonstrate non-application of mind and are unsustainable. Procedural defects of these kinds may justify exercise of extraordinary writ jurisdiction despite alternate remedies. Orders quashed with liberty to reopen proceedings after fresh notice, supply of materials and a reasoned hearing.
Retrospective cancellation of GST registration requires a prior, specific proposal for retrospective effect in the show-cause notice and disclosure of the reasons/materials relied upon; absence of such proposal renders retrospective effect unsustainable. Authorities must supply any supportive documents referred to in the notice before final adjudication; failure to supply vitiates proceedings. Cancellation orders must be reasoned and not cryptic; non-speaking orders demonstrate non-application of mind and are unsustainable. Procedural defects of these kinds may justify exercise of extraordinary writ jurisdiction despite alternate remedies. Orders quashed with liberty to reopen proceedings after fresh notice, supply of materials and a reasoned hearing.
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