Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
FORM GST DRC-01 must itself disclose the proposed tax, interest and penalty, because Rule 142 requires service of the statutory summary notice in the prescribed form and the noticee's right under Section 74(8) depends on clear particulars to make payment within time. A penalty demand cannot be sustained solely on recitals in an annexed detailed notice where no separate statutory form is prescribed. Ambiguity in DRC-01 as to the proposed penalty was a procedural defect and a breach of natural justice, which vitiated confirmation of penalty in the adjudication order. The order was set aside, and the authority was permitted to issue a rectified notice and proceed afresh after giving opportunity to the taxpayer.
FORM GST DRC-01 must itself disclose the proposed tax, interest and penalty, because Rule 142 requires service of the statutory summary notice in the prescribed form and the noticee's right under Section 74(8) depends on clear particulars to make payment within time. A penalty demand cannot be sustained solely on recitals in an annexed detailed notice where no separate statutory form is prescribed. Ambiguity in DRC-01 as to the proposed penalty was a procedural defect and a breach of natural justice, which vitiated confirmation of penalty in the adjudication order. The order was set aside, and the authority was permitted to issue a rectified notice and proceed afresh after giving opportunity to the taxpayer.
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