Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Penalty adjudication under section 129(3) requires a meaningful hearing under section 129(4) and a reasoned order addressing the taxpayer's explanation and consignment documents. Determining penalty the day after a notice allowed seven days to respond, using FORM GST MOV-09 containing unselected alternatives and drafting placeholders, fails those requirements. Payment through FORM GST DRC-03 to obtain release of detained goods neither cures incomplete adjudication nor waives the statutory challenge. Where FORM GST MOV-07 states an intelligible allegation, fresh adjudication should proceed within the existing notice's scope, with merits of the proposed penalty remaining open.
Penalty adjudication under section 129(3) requires a meaningful hearing under section 129(4) and a reasoned order addressing the taxpayer's explanation and consignment documents. Determining penalty the day after a notice allowed seven days to respond, using FORM GST MOV-09 containing unselected alternatives and drafting placeholders, fails those requirements. Payment through FORM GST DRC-03 to obtain release of detained goods neither cures incomplete adjudication nor waives the statutory challenge. Where FORM GST MOV-07 states an intelligible allegation, fresh adjudication should proceed within the existing notice's scope, with merits of the proposed penalty remaining open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
