Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
A writ petition against a detailed GST adjudication order was not entertained because the petitioner had already replied to the show cause notice and the impugned order was appealable. The Court found no basis to interfere in writ jurisdiction, especially since the petition was filed long after the order. It did not examine the merits, including the dispute limited to interest under Section 50 of the GST enactments, and instead left the petitioner to the statutory appellate remedy. Liberty was granted to file an appeal before the appellate authority within thirty days.
A writ petition against a detailed GST adjudication order was not entertained because the petitioner had already replied to the show cause notice and the impugned order was appealable. The Court found no basis to interfere in writ jurisdiction, especially since the petition was filed long after the order. It did not examine the merits, including the dispute limited to interest under Section 50 of the GST enactments, and instead left the petitioner to the statutory appellate remedy. Liberty was granted to file an appeal before the appellate authority within thirty days.
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TaxTMI 
TaxTMI 
of 4918 
