Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
GST exemption applies to effluent and waste-treatment services supplied by a section 12AA-registered entity where those activities constitute charitable preservation of the environment. The specific nil-rate exemption prevails over the taxable entry for sewage and waste collection, treatment and disposal services, particularly where charitable status has been previously determined. Extended demand proceedings require strict proof of fraud, wilful misstatement, or deliberate suppression of material facts with intent to evade tax; a failure to declare tax liability alone is insufficient. A subsequently discontinued exemption claim and later tax payment do not establish prior intent to evade. The show-cause notice was quashed because the exemption was available and the conditions for invoking the extended-demand provision were absent.
GST exemption applies to effluent and waste-treatment services supplied by a section 12AA-registered entity where those activities constitute charitable preservation of the environment. The specific nil-rate exemption prevails over the taxable entry for sewage and waste collection, treatment and disposal services, particularly where charitable status has been previously determined. Extended demand proceedings require strict proof of fraud, wilful misstatement, or deliberate suppression of material facts with intent to evade tax; a failure to declare tax liability alone is insufficient. A subsequently discontinued exemption claim and later tax payment do not establish prior intent to evade. The show-cause notice was quashed because the exemption was available and the conditions for invoking the extended-demand provision were absent.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
