Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
Page of 4902
Press 'Enter' after typing page number.
121 to 140 of 98021 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
GST detention penalty proceedings require consideration of objections, a statutorily required personal hearing, and reasoned decision-making; an order issued on the notice date without these safeguards breaches natural justice. Section 75(7) bars confirmation of a penalty above the amount proposed in the show-cause notice, with any correction requiring timely disclosure. Failure to upload a Form GST MOV-09 order on the common portal does not alone invalidate proceedings. Under Rule 55(5), goods supplied under complete prior invoices may be transported in batches using a delivery challan; item-wise invoicing or absence of the original invoice does not itself establish tax evasion or justify detention penalty.
GST detention penalty proceedings require consideration of objections, a statutorily required personal hearing, and reasoned decision-making; an order issued on the notice date without these safeguards breaches natural justice. Section 75(7) bars confirmation of a penalty above the amount proposed in the show-cause notice, with any correction requiring timely disclosure. Failure to upload a Form GST MOV-09 order on the common portal does not alone invalidate proceedings. Under Rule 55(5), goods supplied under complete prior invoices may be transported in batches using a delivery challan; item-wise invoicing or absence of the original invoice does not itself establish tax evasion or justify detention penalty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4902 
