Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
Writ jurisdiction against GST determinations involving fraud, wilful misrepresentation or suppression is generally unavailable where objections require resolution of disputed facts. Challenges concerning signatures, the form and content of show-cause notices, consideration of replies, and the hearing officer's authority require factual examination not ordinarily undertaken in writ proceedings. Form DRC-01 summaries identifying the demand and relevant taxable periods, coupled with an order that is not prima facie non-speaking and is passed by a proper officer, support recourse to the statutory appellate mechanism. A taxpayer cannot bypass the prescribed multi-tier appeal merely to avoid mandatory pre-deposit requirements.
Writ jurisdiction against GST determinations involving fraud, wilful misrepresentation or suppression is generally unavailable where objections require resolution of disputed facts. Challenges concerning signatures, the form and content of show-cause notices, consideration of replies, and the hearing officer's authority require factual examination not ordinarily undertaken in writ proceedings. Form DRC-01 summaries identifying the demand and relevant taxable periods, coupled with an order that is not prima facie non-speaking and is passed by a proper officer, support recourse to the statutory appellate mechanism. A taxpayer cannot bypass the prescribed multi-tier appeal merely to avoid mandatory pre-deposit requirements.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
