Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
Dismissal of a duly constituted GST first appeal for non-prosecution, despite pre-deposit and alleged inadequate notice of hearing, should not leave the appellant remediless or compel a second appeal. Statutory procedure permits the Appellate Tribunal to dismiss an appeal for default and set aside that dismissal. High Court set aside the dismissal where there was no apparent reason for the appellant to abandon its appeal after making the pre-deposit, and remanded the matter to the Appellate Authority for fresh adjudication after due opportunity of hearing.
Dismissal of a duly constituted GST first appeal for non-prosecution, despite pre-deposit and alleged inadequate notice of hearing, should not leave the appellant remediless or compel a second appeal. Statutory procedure permits the Appellate Tribunal to dismiss an appeal for default and set aside that dismissal. High Court set aside the dismissal where there was no apparent reason for the appellant to abandon its appeal after making the pre-deposit, and remanded the matter to the Appellate Authority for fresh adjudication after due opportunity of hearing.
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TaxTMI 
TaxTMI 
of 4915 
