Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
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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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