Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
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Service of a GST show-cause notice solely through upload on the Common Portal may be inadequate where receipt is unacknowledged, no reply is filed, and the taxpayer lacks effective knowledge of the proceedings. Although the statutory limitation period binds the appellate authority, writ jurisdiction may address delay caused by circumstances beyond the taxpayer's control where refusing merits adjudication would cause grave injury or prejudice. In the stated circumstances, delay in filing the GST appeal against an input tax credit demand was condoned, the limitation-based dismissal was set aside, and the appellate authority was directed to decide the fresh appeal on merits without raising limitation.
Service of a GST show-cause notice solely through upload on the Common Portal may be inadequate where receipt is unacknowledged, no reply is filed, and the taxpayer lacks effective knowledge of the proceedings. Although the statutory limitation period binds the appellate authority, writ jurisdiction may address delay caused by circumstances beyond the taxpayer's control where refusing merits adjudication would cause grave injury or prejudice. In the stated circumstances, delay in filing the GST appeal against an input tax credit demand was condoned, the limitation-based dismissal was set aside, and the appellate authority was directed to decide the fresh appeal on merits without raising limitation.
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