Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
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Writ relief was held impermissible where an efficacious statutory appeal existed and the petitioner failed to respond to portal notices; the court found no breach of natural justice because notices and show-cause drafts were made available and no reply or request for personal hearing was filed, and substantive disputes-mismatch between TDS credit and GSTR 1/3B, clerical classification of supplies and correctness of tax liability-must be raised in appeal before the appellate authority; further, the writ cannot be used to avoid the statutory pre-deposit requirement, and the petition was dismissed.
Writ relief was held impermissible where an efficacious statutory appeal existed and the petitioner failed to respond to portal notices; the court found no breach of natural justice because notices and show-cause drafts were made available and no reply or request for personal hearing was filed, and substantive disputes-mismatch between TDS credit and GSTR 1/3B, clerical classification of supplies and correctness of tax liability-must be raised in appeal before the appellate authority; further, the writ cannot be used to avoid the statutory pre-deposit requirement, and the petition was dismissed.
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