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...
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...
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Individual shop owners intervening in representative oppression and mismanagement proceedings cannot independently challenge a final order where their grievances must be pursued in a representative capacity and the order establishes a class-wide mechanism. An intervenor who does not use the permitted representative route, while failing to disclose the order disposing of the intervention request, lacks a continuing individual right to appeal. After hearings conclude and written submissions are filed, additional material is not receivable as of right because other parties must have an opportunity to respond. Substantial relief also cannot be sought through a later individual intervention in proceedings instituted by others. The individual appeal was dismissed as non-maintainable, with exemplary costs.
Individual shop owners intervening in representative oppression and mismanagement proceedings cannot independently challenge a final order where their grievances must be pursued in a representative capacity and the order establishes a class-wide mechanism. An intervenor who does not use the permitted representative route, while failing to disclose the order disposing of the intervention request, lacks a continuing individual right to appeal. After hearings conclude and written submissions are filed, additional material is not receivable as of right because other parties must have an opportunity to respond. Substantial relief also cannot be sought through a later individual intervention in proceedings instituted by others. The individual appeal was dismissed as non-maintainable, with exemplary costs.
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