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...
Show-cause notice requirements preclude adjudication on material factual and legal grounds not alleged in the notice. Findings that an authorised courier was the consignor or exporter, lacked consignor authorisation, or knowingly participated in prohibited exports could not stand where the notice alleged only unauthorised outsourcing and deficient KYC compliance. KYC rules required reliable, independent and authentic verification material, not necessarily two identity documents; a genuine driving licence could suffice absent evidence that identity or address was unverifiable. Physical consignment pick-up was not a regulated assessment or clearance function, so its outsourcing did not establish a breach. Mere courier declarations and concealed prohibited goods did not prove knowledge, intent or facilitation; the penalties and impugned order were set aside.
Show-cause notice requirements preclude adjudication on material factual and legal grounds not alleged in the notice. Findings that an authorised courier was the consignor or exporter, lacked consignor authorisation, or knowingly participated in prohibited exports could not stand where the notice alleged only unauthorised outsourcing and deficient KYC compliance. KYC rules required reliable, independent and authentic verification material, not necessarily two identity documents; a genuine driving licence could suffice absent evidence that identity or address was unverifiable. Physical consignment pick-up was not a regulated assessment or clearance function, so its outsourcing did not establish a breach. Mere courier declarations and concealed prohibited goods did not prove knowledge, intent or facilitation; the penalties and impugned order were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
