Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
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Uploading a GST show cause notice solely under the portal's "Additional Notice and Orders" tab, without separate intimation, denied the taxpayer an effective opportunity to reply and breached the principles of natural justice. As the statutory appeal was dismissed solely on limitation without consideration on merits, the show cause notice, adjudication order and appellate order were quashed. Fresh proceedings were directed through a fresh show cause notice, an opportunity of hearing, and a reasoned adjudication.
Uploading a GST show cause notice solely under the portal's "Additional Notice and Orders" tab, without separate intimation, denied the taxpayer an effective opportunity to reply and breached the principles of natural justice. As the statutory appeal was dismissed solely on limitation without consideration on merits, the show cause notice, adjudication order and appellate order were quashed. Fresh proceedings were directed through a fresh show cause notice, an opportunity of hearing, and a reasoned adjudication.
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