Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
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...
Statutory outer limits on condonation of delay in GST registration-cancellation appeals confine the First Appellate Authority to the power expressly granted. Constitutional-court directions issued in extraordinary jurisdiction cannot enlarge that statutory power, and equity or substantial justice cannot displace the prescribed limit; appeals entertained after that limit are without jurisdiction. Where the Department has implemented appellate orders by restoring cancelled registrations, its own challenge becomes infructuous because the restored legal and commercial position cannot be unsettled without affecting intervening transactions. Such departmental appeals are not maintainable after implementation of the impugned orders.
Statutory outer limits on condonation of delay in GST registration-cancellation appeals confine the First Appellate Authority to the power expressly granted. Constitutional-court directions issued in extraordinary jurisdiction cannot enlarge that statutory power, and equity or substantial justice cannot displace the prescribed limit; appeals entertained after that limit are without jurisdiction. Where the Department has implemented appellate orders by restoring cancelled registrations, its own challenge becomes infructuous because the restored legal and commercial position cannot be unsettled without affecting intervening transactions. Such departmental appeals are not maintainable after implementation of the impugned orders.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
