Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Absence of a Document Identification Number rendered the assessment order invalid, following the Court's earlier GST rulings. Although the writ petitions were delayed and service was claimed through portal upload, the Court held that a patent irregularity of this kind justified entertaining the challenge on terms. The assessment order was set aside and the matter remitted to the Assessing Officer for fresh consideration after due hearing, subject to deposit of 20% of the disputed tax. The intervening period was excluded for limitation, and all issues were left open.
Absence of a Document Identification Number rendered the assessment order invalid, following the Court's earlier GST rulings. Although the writ petitions were delayed and service was claimed through portal upload, the Court held that a patent irregularity of this kind justified entertaining the challenge on terms. The assessment order was set aside and the matter remitted to the Assessing Officer for fresh consideration after due hearing, subject to deposit of 20% of the disputed tax. The intervening period was excluded for limitation, and all issues were left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
