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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Statutory appellate authorities cannot condone delay beyond the GST Act's prescribed outer limit; High Court equitable jurisdiction cannot enlarge that statutory jurisdiction. Consequently, orders entertaining delayed appeals against GST registration cancellation were legally unsustainable. However, where the Department had already restored registrations pursuant to those orders, annulment without addressing the consequences of restoration offered no effective or workable relief, rendering departmental challenges academic and infructuous. Expiry of the period for applying to revoke cancellation did not extinguish the independent appellate remedy where the portal no longer accepted revocation applications. The objection based on non-use of the revocation procedure was therefore rejected.
Statutory appellate authorities cannot condone delay beyond the GST Act's prescribed outer limit; High Court equitable jurisdiction cannot enlarge that statutory jurisdiction. Consequently, orders entertaining delayed appeals against GST registration cancellation were legally unsustainable. However, where the Department had already restored registrations pursuant to those orders, annulment without addressing the consequences of restoration offered no effective or workable relief, rendering departmental challenges academic and infructuous. Expiry of the period for applying to revoke cancellation did not extinguish the independent appellate remedy where the portal no longer accepted revocation applications. The objection based on non-use of the revocation procedure was therefore rejected.
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