Madras High Court
For assesseeRemanded
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Madras High Court
Where search authorization issued in respect of petitioner partnership firm under Section 67(2) lacked DIN with only a generic assertion of technical difficulty and no contemporaneous record, and DIN was neither timely generated nor communicated to noticee, mandatory requirements of DIN display, contemporaneous recording of exception, regularization, and sharing with noticee were breached, rendering authorization non-compliant; authorities to initiate fresh proceeding
Kerala High Court
Where demand under section 74 and confiscation proceedings under section 130 were founded on witness statements and request for cross examination was rejected on irrelevant grounds, denial of effective opportunity vitiated adjudication and matter was liable to be remanded for fresh proceedings