Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
Service of the show-cause notice through the GST portal, registered post, or e-mail is essential before an ex parte GST demand may be sustained. Where the record contains no material establishing such service and the taxpayer received no opportunity to submit a defence or be heard, the adjudication breaches the required process. The adjudication and appellate orders were set aside, and the matter was remitted for fresh adjudication after furnishing the show-cause notice, permitting objections, and granting a hearing.
Service of the show-cause notice through the GST portal, registered post, or e-mail is essential before an ex parte GST demand may be sustained. Where the record contains no material establishing such service and the taxpayer received no opportunity to submit a defence or be heard, the adjudication breaches the required process. The adjudication and appellate orders were set aside, and the matter was remitted for fresh adjudication after furnishing the show-cause notice, permitting objections, and granting a hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
