Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
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Section 74 tax determinations based on suppression of facts require service of a statutory show cause notice and consideration of the taxpayer's representation. The notice must specify the demand, foundational facts and necessary particulars so the taxpayer can respond effectively. GST DRC forms or other communications cannot substitute for the statutory notice. Determining a demand without serving such notice denies the taxpayer knowledge of the allegations and an effective opportunity of representation, vitiating the proceedings; the first appellate order was set aside and the appeal allowed.
Section 74 tax determinations based on suppression of facts require service of a statutory show cause notice and consideration of the taxpayer's representation. The notice must specify the demand, foundational facts and necessary particulars so the taxpayer can respond effectively. GST DRC forms or other communications cannot substitute for the statutory notice. Determining a demand without serving such notice denies the taxpayer knowledge of the allegations and an effective opportunity of representation, vitiating the proceedings; the first appellate order was set aside and the appeal allowed.
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