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...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
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GST interest on self-assessed return liabilities is discharged only when the Electronic Cash Ledger is debited towards the identified liability; a sufficient unappropriated cash balance does not stop interest until belated GSTR-3B filing. The later Rule 88B(1) proviso excluding amounts credited by the due date and continuously retained in that ledger operates prospectively, not for earlier periods. Notice proceedings remain valid where the taxpayer received the demand basis and computation, gave detailed replies, and established no actual prejudice. Denial of a requested personal hearing breached section 75(4), but did not require remand where the record was complete, the remaining issue was legal, and no lost substantive opportunity was identified. Interest demands were sustained, subject to reconciliation to prevent double recovery; substantive refund claims failed.
GST interest on self-assessed return liabilities is discharged only when the Electronic Cash Ledger is debited towards the identified liability; a sufficient unappropriated cash balance does not stop interest until belated GSTR-3B filing. The later Rule 88B(1) proviso excluding amounts credited by the due date and continuously retained in that ledger operates prospectively, not for earlier periods. Notice proceedings remain valid where the taxpayer received the demand basis and computation, gave detailed replies, and established no actual prejudice. Denial of a requested personal hearing breached section 75(4), but did not require remand where the record was complete, the remaining issue was legal, and no lost substantive opportunity was identified. Interest demands were sustained, subject to reconciliation to prevent double recovery; substantive refund claims failed.
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