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Case-Laws – GST – Highlights – The court quashed orders related to audit and intimation liability issued against the petitioner company u/s 65 of the CGST Act for financial years 2018-19 and 2019-20. The orders were found to be without jurisdiction or legal authority, as a resolution plan for the company had already been approved by the NCLT, rendering such proceedings impermissible under applicable legal precedents. Consequently, the petition challenging the impugned orders and proceedings was allowed by the High Court. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The Court quashed the show cause notice (SCN) issued to the petitioner in a tax matter due to the dissolution of a partnership firm. The petitioner expressed willingness to participate in proceedings before the tax department and demonstrate tax payments made concerning the firm. The Court set aside the impugned order and notices, granting liberty to the respondent authorities to proceed against the petitioner and other legal heirs of the partner in accordance with law. The petition was disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The High Court examined the validity of Notification No. 56/2023-CT dated 28.12.2023, which extended the time limit for passing orders u/s 73 of the Central Goods and Services Tax Act (CGST Act). The key issues were the absence of a recommendation from the GST Council and the absence of a corresponding state government notification parallel to the Central Government's notification. The Court held that exercising powers u/s 168A of the CGST Act to extend time limits requires a recommendation from the GST Council and the existence of force majeure circumstances, as defined in the Explanation to Section 168A. Citing the Supreme Court's judgment in V.M. Kurian Vs. State of Kerala, the Court emphasized that the word “recommendation” implies a statement expressing commendation, and its meaning must be understood in the context of the relevant provisions and objects. The Court observed that the CGST Act and State GST Acts do not define “recommendation” but noted the constitutional provisions promoting fiscal and cooperative federalism. Consequently, the Court ruled that the Notification No. 56/2023-CT is ultra vires the CGST Act and legally unsustainable, setting it aside. The Orders-in-Original passed u/s 73(9) of the CGST Act and State GST Act beyond the prescribed time limit u/s 73(10. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Principles of natural justice violated in tax adjudication process under U.P. GST Act, 2017. No opportunity for personal hearing provided to petitioner despite request in reply to show cause notice. Writ petition allowed, impugned order dated 17.08.2022 set aside. Assessing Officer directed to fix date, time, and place for personal hearing within two weeks of receiving certified copy of order, as petitioner had already submitted reply to show cause notice. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The ruling pertains to the applicability of GST on electricity charges recovered by IIT Roorkee from its commercial occupants. The key points are: IIT Roorkee sought an advance ruling on whether GST is applicable on the electricity charges it recovers from commercial occupants, representing only reimbursement of actual costs charged by the power corporation. The authority held that the issue raised is identical to the one already decided in the applicant's own case under audit proceedings. As per Section 98(2) of the CGST Act, the authority can reject an application if it concerns an issue already decided for the applicant. Since the applicant approached the authority again on an identical issue already decided, the application was rejected without examining the merits, as it is not maintainable u/s 98(2) of the CGST Act and UK GST Act. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Goods and Services Tax – GST Dated:- 24-9-2024 – News – Archival of GST Returns data on GST portal Dated:- 24-9-2024 – 1. Section 39 (11) of the CGST Act, 2017 , implemented w.e.f 01-10-2023 vide Notification No. 28/2023 Central Tax dated 31th July, 2023 , provides that the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years from the due date of furnishing the said return. 2. Further, as per GST portal data policy, data for view of taxpayer to be

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Case-Laws – GST – Highlights – The court held that the denial of input tax credit to the petitioner by the respondent authority requires reconsideration. The respondent failed to consider the petitioner's contention that the payments for which input tax credit was sought were made against the provisional registration number before the permanent registration number was granted. There were no reasons provided for disallowing such credit to the petitioner. Consequently, the matter was remanded for fresh consideration by the respondent authority. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Writ petition disposed of directing petitioner to file appeal against order manually within one week from receipt of certified copy of judgment as per proviso to sub-rule (3) of Rule 108 of CGST/SGST Rules, despite inability to file appeal online due to non-uploading of order on portal. Appeal to be treated as filed in time and disposed of by Appellate Authority in accordance with law after granting opportunity of hearing to petitioner. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The petitioner wrongfully availed input tax credit while filing GSTR-3B for 2017-18. However, the petitioner, being an honest taxpayer, noticed the mistake and rectified it by filing a revised return in August 2018, reversing the wrongly claimed input tax credit. Section 39(9) of the CGST/SGST Acts allows rectification of returns before November 30 of the following financial year. The High Court set aside the order and remitted the matter for fresh consideration by the respondent after providing an opportunity of hearing to the petitioner. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Writ petition filed challenging the order passed by Joint Commissioner of Commercial Taxes (Appeals) regarding levy of Cess while calculating applicable tax u/s 129(1)(a) of KGST and CGST Act. Petitioner did not raise contention regarding levy of Cess before JCCT (Appeals). High Court held since ground regarding levy of Cess raised for first time, opportunity be accorded to petitioner to raise this ground before JCCT (Appeals). Matter remanded to JCCT (Appeals) permitting petitioner to raise ground regarding levy of Cess. Order of JCCT (Appeals) quashed. All other contentions kept open. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The High Court held that the show cause notices issued by the respondent u/s 73 of the Central Goods and Services Tax (CGST) Act, 2017, were flawed due to the improper consolidation of multiple tax periods into a single notice. Section 73(10) mandates a specific time limit from the due date for furnishing the annual return for the financial year to which the tax due relates. The law requires particular actions to be completed within a designated year, in accordance with the provisions. The Court found that issuing a consolidated show cause notice for multiple assessment years from 2017-18 to 2020-21 contravened the CGST Act and established legal precedents, such as the Supreme Court judgment in THE STATE OF JAMMU AND KASHMIR AND OTHERS VERSUS CALTEX (INDIA) LTD. The Court concluded that the respondent erred in this practice and allowed the petition. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The High Court examined the issue of liability to clear statutory dues post-insolvency proceedings under the Insolvency and Bankruptcy Code 2016. The resolution plan approved by NCLT provided for payment of Rs. 25 crores towards clearing all statutory dues, including claims by government authorities. Referring to the Supreme Court's decision in Ghanshyam Mishra and Sons Pvt. Ltd. case, the High Court held that on the date of approval of the resolution plan, all claims not part of the plan stand extinguished. Consequently, the petitioner's liability arising under the AP VAT Act or GST Act stands extinguished to the extent of its liability up to the date of approval of the resolution plan. The contention that NCLT's order is not binding due to Section 88 of the GST Act was rejected, as Section 238 of the IBC provides for a non-obstante clause overriding other laws. The High Court allowed the petitions, setting aside the demand-cum-adjudication orders issued by the tax authorities. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The petitioner had availed Input Tax Credit (ITC) from certain suppliers whose registration was subsequently cancelled. The petitioner contended that at the relevant time, the suppliers were registered under GST laws, and the petitioner had paid the invoiced amount including GST, entitling it to claim ITC. However, the adjudicating authority did not examine this contention. The High Court set aside the impugned order and granted the petitioner an opportunity to file supporting documents substantiating its claim to avail ITC within two weeks, remanding the matter for fresh consideration. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Goods and Services Tax – GST Dated:- 23-9-2024 – News – With the Introduction of Invoice Management System (IMS), the taxpayers interaction with invoices and business processes will change. This innovative feature empowers taxpayers to seamlessly accept, reject, or keep invoices pending in the system to avail later as and when required, streamlining the reconciliation process, and ensuring greater accuracy and efficiency in GST compliance. Frequently asked questions (FAQs) on IMS to get a better understanding of the new functionality. Thanks, Team GSTN Frequently Asked Questions: Invoice Management System (IMS) Sr No. Question Reply 1. What is Invoice Management System (IMS)? Invoice Management System (IMS) is a facility in GST system, where the invoices/records saved/filed by the supplier in GSTR-1/1A/IFF, can be accepted, rejected or kept pending by recipients in order to correctly avail ITC. 2 How can I access IMS? IMS can be accessed using below path on GST Portal : Dashboard Se

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period shall remain in IMS. 6 When will the documents be flown to IMS? The documents will be available in IMS as soon as they are saved by the supplier in their corresponding GSTR-1/1A/IFF. 7 When can the recipient taxpayer take action on a record? As soon as a supplier/ taxpayer saves an Invoice/ records in GSTR-1/1A/IFF, it is shown and is available to the recipient taxpayer in IMS for taking actions. 8 What all documents will not be made available in IMS but will be part of GSTR-2B? Below records will not be part of IMS but will directly flow to GSTR-2B: Document flowing from the following forms: GSTR 5 GSTR 6 ICEGATE documents RCM records Document where ITC is ineligible due to: POS rules Section 16(4) of CGST Act Documents where ITC to be reversed on account of Rule 37A 9. Who will have access to IMS functionality? Taxpayers registered as normal taxpayers (including SEZ unit/Developer) and casual taxpayers will be able to access IMS functionality. 10 What are the

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of GSTR 3B. In case of multiple actions on a record, latest action will overwrite the previous action. However, the action taken will be frozen at the time of filing the corresponding GSTR-3B by the recipient. 13 What happens to the original record if the same record is amended by the supplier? If original and amended record belongs to 2 different GSTR 2B return period, then it is mandatory to take action on original record and file the respective GSTR 3B before taking action on amended record (amended through GSTR-1/1A/IFF). In case if recipient take the action on amended record first then system will not allow to save the action in IMS. In case both the original records and amended records belong to same period GSTR-2B, the action taken on amended records will prevail over the action taken on original record. 14 What will happen to documents on which taxpayers has taken an action on IMS? The documents will be treated in following manner based on different kind of action: Accept Acce

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-2B generation. 16 What If I have taken an action on a document in saved status but the same is edited/changed by the supplier before filing his GSTR-1? In case a saved record is edited before filing of GSTR-1 by the supplier, the amended record will replace the saved document in IMS and the action taken on such record by the recipient will be reset. Thus, the edited record will be available for recipient for fresh action in IMS. Similarly, if a document is deleted before filing of GSTR-1/1A/IFF by supplier then such document will be removed from IMS also. 17 Will Reverse Charge document received from registered suppliers also form part of IMS ? No, RCM invoices are not part of IMS but will continue to be part of GSTR-2B as it is being reflected today. 18 As a taxpayer what all will I be able to view on the IMS? The IMS has two different view: Recipient view : As a recipient, a taxpayer will have an inward supply view to see all the specified documents which are saved or filed by

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oved from IMS on filing of GSTR-3B for that particular period. 21 What will happen to the documents kept pending in IMS? Pending records will continue to be in IMS till the time of cut-off date as per section 16(4) of CGST Act, 2017. Once records crossed the timeline prescribed in section 16(4) of CGST Act, it will be removed from IMS. 22 Can I download all the data available in IMS? Yes, excel download facility is available to download the IMS data . 23 What is draft GSTR 2B? GSTR-2B will continue to be generated on 14th of every month with the same logic as current GSTR-2B which will now be considered as draft GSTR 2B. This draft will consist of all the accepted / deemed accepted records and rejected records. Here, rejected records are for view only and will not flow in GSTR-3B. 24 Can I take any action after generation of draft GSTR 2B? Yes, the recipient will be allowed to take an action on any record available in draft GSTR 2B also, till the filing of GSTR-3B. In such cases,

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esponding GSTR-3B. The same logic as is there for monthly GSTR-2B / 3B will be applicable. 28 What will happen to GSTR- 2A? GSTR-2A shall continue to be generated as it is. 29 Is it mandatory to re- compute GSTR 2B? If there is any change made by recipient on IMS dashboard after draft GSTR 2B generation by system, it is mandatory to re-compute GSTR 2B 30 How to take an action on records available on IMS dashboard Action on Individual record: To take action on individual record, recipient can select the action by clicking on the radio button available at line-item level and then click on save button to save the action taken. Action on multiple records: To take action on multiple records in one go, recipient can select multiple records or all the records through check- box option available on screen. After selecting multiple records, system will enable main action buttons on heading of action radio buttons with count of selected records. Through these action buttons recipient can take ac

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uce the ITC of the amended FCM Invoice in case the said invoice was accepted by the recipient. Further, the RCM invoice shall flow to GSTR 2B of the recipient. 33 Can the place of supply be changed by the supplier in the GSTR 1 and what will be the impact on the ITC? Yes, place of supply can be changed by the supplier in the GSTR 1 subject to the time limit given in the GST law. Further if the ITC become ineligible due to change in place of supply, then recipient should reverse the ITC in the Table 4B1. 34 What will happen if the recipient rejects the original Credit Note or upward amended Credit Note? If the recipient rejects the Credit note and furnished the GSTR 3B then the corresponding liability will be added to the supplier liability in the GSTR 3B of subsequent tax period. Annexure-A: Impact on ITC and on liability of supplier under different scenerios Other than Reverse Charge Records Record Type Action taken on IMS and impact on R2B ITC credit Supplier 3B Liability Actio

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Delta + Delta Nil Reject Nil Pending Nil Reject Nil Accept – Full Amount Nil Pending NA Not Allowed Pending Not Allowed Not Allowed RCM to Forward charge RCM to FCM – Inv/DN Accept + Full Amount + Full Amount Nil Reject Nil Pending Nil RCM to FCM – CN Accept – Full Amount – Full Amount Nil Reject Nil + Full Amount Pending Not allowed Not Allowed FCM to RCM – Inv/DN Accept + Full Amount 3.1d 4A(3) – Full Amount – Full Amount Reject Nil Pending Nil FCM CN to RCM CN Accept – Full Amount + Full Amount + Full Amount Reject Nil Pending Not Allowed Note: Delta indicates the change in value. *The scenarios outlined in the table regarding liability and the associated availability of Input Tax Credit (ITC) have been meticulously prepared to ensure precision and clarity. However, this information is intended solely for advisory and informational purposes. The same should not be construed as a statement of law or used for any legal purposes or any litigation as a legal and binding advice from the

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Case-Laws – GST – Highlights – The applicant sought clarification on the applicability of GST rate under notification No. 1/2017-Central Tax (Rate) for imported goods/spares supplied on ships. The applicant claimed these goods are essential parts of the ship to make it seaworthy. However, the HSN explanatory notes of Chapter 89, under which the applicant wants the goods classified after import, exclude separately presented parts and accessories of vessels from this chapter. They are classified under appropriate headings elsewhere in the nomenclature. The CESTAT order cited by the applicant pertained to a different issue and is not tenable in the present dispute. The classification of the goods when supplied by the applicant after importation would remain the same as mentioned in the bill of entry filed before Customs, under the same chapter, heading, sub-heading, and tariff item on which IGST was discharged during import. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The review petition filed u/s 114 read with Order XLVII Rule 1 of the Code of Civil Procedure, 1908 was dismissed as the petitioner failed to establish any mistake or error apparent on the face of the record. The impugned order was passed in the presence of the learned counsels without objection, and being an appealable order, the High Court did not find any grounds for review. The review petition lacked merit and was consequently dismissed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The petitioner failed to challenge the matter within statutory provisions and raised the constitutional validity of Section 29(2) under CGST and BGST Acts. The court found the decision in Rohit Enterprises persuasive but not binding. While the facts differed, the hardship was similar to a previous case where the constitutional guarantee to carry out trade and commerce was upheld. No valid ground was raised against the delay in filing an appeal, as Section 30 allows revocation of cancellation within 30 days. The court found no reason to exercise discretionary power or entertain the writ petition testing Section 29(2)'s constitutional validity, as the orders were within statutory boundaries. Consequently, the writ petition was dismissed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The High Court held that Circular No. 135/15/2020-GST, which dealt with the refund of Input Tax Credit (ITC) accumulated due to the Inverted Tax Structure, was in conflict with Section 54(3)(ii) of the Act. The Appellate Authority had allowed the appeal solely relying on this Circular, which did not withstand judicial scrutiny. Consequently, the impugned order was set aside, and the matter was remitted back to the Appellate Authority to decide the appeal afresh in accordance with the law. The petition was allowed by way of remand. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Rejection of refund of IGST lying in electronic cash register on grounds of non-compliance with Section 49(6) of CGST Act, 2017 was held untenable. The appellate authority's order directing refund issuance cannot be withheld by respondents without challenging it in higher forum. Respondents directed to process refund claim per appellate order along with applicable interest in accordance with law. Petition allowed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – In light of the amended Rules 108 and 109 of the GST Rules effective from 26th December 2022, the High Court held that when an appealed order is issued or uploaded on the common portal and can be viewed by the appellate authority, submitting a certified copy of such uploaded order for authenticity becomes insignificant. Therefore, the appellate authority could not have rejected the appeal on the technical ground of non-supply of a certified copy, particularly when the statute does not mandate it. Consequently, the impugned order dated 28th February 2023 passed by the respondent rejecting the appeal was quashed and set aside, and the matter was remanded to the appellate authority to pass a fresh de novo order on merits after providing an opportunity of hearing to the petitioner. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The High Court held that the respondents' conclusion of the petitioner's principal place of business being non-existent at the time of physical verification was ex facie erroneous. The conclusion was based solely on purported enquiries from nearby shop owners, without mentioning their names or details in the Field Report. Cancelling a taxpayer's registration solely on the basis of general queries from random persons, without any record, is difficult to countenance. The petitioner's premises were found to exist, with a signboard bearing the GSTIN, and a photograph in the Field Report established possession at the material time. The petitioner contended that the shop was closed and reopened a few days before inspection due to suspension of GST registration. The Court directed the petitioner to file a response to the impugned Show Cause Notice with documents establishing the existence of the principal place of business since registration. The proper officer shall consider the reply and take an informed decision. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – The Court rejected the petitioner's challenge to the show cause notice (SCN) issued u/s 74 of the CGST Act on jurisdictional grounds. The petitioner failed to submit a reply to the SCN, which emanated from a GST audit report after examining records for specific periods. The objection regarding the officer's lack of jurisdiction over the petitioner's business in other States was misconceived. The Court held that officers appointed u/ss 4, 5, and 6 of the CGST Act have the same powers, and a State GST Officer is authorized as a proper officer under the Act. Once an SCN is issued by a State GST Officer, no other officer from another State can initiate proceedings regarding tax evasion, wrongful input tax credit, or other issues u/s 74. The Chandigarh authority had the power to issue the SCN concerning the company's dealings in other States, and there was no jurisdictional error. The petitioner is free to raise objections and arguments in its reply to the SCN's contents. The petition was dismissed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – This case deals with the issue of granting bail in a case involving forgery, creation of fake GST firms, and related economic offenses. The key points are: The court held that the present case is one of forgery and not related to GST, hence the accused cannot claim the benefit of bail granted in other GST cases. The court analyzed the concepts of inquiry, investigation, and trial under the Criminal Procedure Code, concluding that the arguments raised by the accused regarding jurisdiction have no merit. The court examined the applicability of Section 27 of the Indian Evidence Act, 1872, which deals with the relevancy of information received from an accused person in police custody. It held that the confessional statements made by the accused leading to the discovery of laptops, mobiles, SIM cards, and fake invoices are admissible as evidence under this section. The court emphasized that economic offenses like fraud, money laundering, and corruption are viewed seriously as they affect the economic fabric of society. In this case, involving crores of rupees and registration of fake firms using forged Aadhaar and PAN cards, the court found grounds to deny bail. The accused were avoiding court proceedings and causing deliberate delays, indicating interference with the judicial process, which further justified the denial of bail. The court also rejected the jurisdictional arguments raised by the accused, stating that the genuineness of the. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Appellate Authority's orders regarding refund of accumulated input tax credit with interest and determination of petitioner's status as an 'intermediary' u/s 2(13) of IGST Act set aside. Matters remanded for reconsideration by Appellate Authority to provide opportunity to both parties to present claims and contentions afresh within stipulated timeframe, as earlier orders failed to address factual and legal submissions correctly. Petition allowed for remand. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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Case-Laws – GST – Highlights – Search and seizure operations conducted by respondent No. 3 on petitioner-Company's sister entity premises, seizing material like sales registers, accounts books, and data. Petitioner unable to file detailed reply to Show Cause Notice due to seized documents. Court accepted petitioner's explanation, set aside impugned orders, and remanded matter to respondent No. 2 for reconsideration of reply stage, directing respondent No. 3 to provide seized documents' copies to petitioner-Company. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

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