Summons under GST law: authority to compel attendance and document production for enquiries, subject to civil procedure safeguards.
Section 70 empowers the proper officer to issue a summons during any GST enquiry to secure personal attendance, evidence, documents, or recorded statements; summons must follow Code of Civil Procedure service rules, attract penal consequences applicable to judicial proceedings, and should be used prudently-targeting persons with first hand knowledge, avoiding unnecessary issuance, and recognizing that summons do not themselves authorize retention of produced documents. (AI Summary)

Concurrent findings of fact constrain High Court intervention under Section 100 CPC, only when findings are perverse or unsupported.
Concurrent findings of fact occur when an appellate court affirms the trial court's factual conclusions; under Section 100 CPC the High Court cannot reappreciate evidence in a second appeal except to decide a substantial question of law. Interference is limited to cases where findings are recorded de hors the pleadings, based on no evidence, result from misreading material, are contrary to law, or are so perverse that no reasonable judge could have reached them. (AI Summary)

Evidence in income tax proceedings: presumptions and production rules determine admissibility and reliance by tax authorities.
The article examines the scope of evidence under the Income-tax Act, 1961, noting that although the Indian Evidence Act is not expressly referenced, its principles inform tax proceedings. It outlines statutory duties to produce evidence on notice, the admissibility and presumptive weight of material found during searches or requisitions, the Settlement Commission's and authorities' powers to examine or return cases and to use records or certified copies in prosecutions, and the power to grant immunity for full disclosure to secure evidence of concealment or evasion. (AI Summary)

Refusal to accept notice treated as valid service, creating a presumption of service and shifting burden to recipient.
Refusal to accept notice dispatched to the correct address, when returned with a postal remark of refusal, gives rise to a presumption of service under the General Clauses Act and shifts the burden to the addressee to prove non-service; under the Income Tax Act, such returned registered communication is operative as service, and in reassessment matters the taxpayer's evidentiary explanation (sale deed and bank entries) must be assessed to determine whether deposits remain unexplained for assessment or penalty purposes. (AI Summary)

Tax audit timing gaps cause reporting mismatches that can affect deduction allowability unless due dates are harmonized.
Timing differences between the specified date for furnishing the Tax Audit Report and the due date for filing the return cause incomplete TAR reporting that can affect the allowability of deductions and disallowances tied to actual payments or tax deposits made by the return due date. Form 3CD obligations require disclosure of payments paid or unpaid relative to the return due date and particulars of tax deducted but not deposited; gaps between TAR and return dates produce mismatches, automated processing exceptions, additional proceedings, and a need to harmonize due dates so TAR can capture payments made up to the return due date. (AI Summary)

Input tax credit on demo cars: availability hinges on capitalisation, business use and statutory restrictions on motor vehicles.
Claiming Input Tax Credit on demo cars depends on whether they are capital goods capitalised in accounts and used in furtherance of business, but entitlement is constrained by an overriding statutory exclusion for motor vehicles except where used for specified taxable supplies (further supply, passenger transport, or training). Administrative rulings are divided: some allow ITC when demo cars are capitalised and used in business promotion; others deny ITC, treating demo cars as first used vehicles not received for further supply or as personal/visitor cars. A practical conflict exists with margin-based resale notifications that condition margin treatment on non-availment of ITC. (AI Summary)

Input tax credit transfer on change of business constitution: compliance with Form GST ITC 02 and accountant certification enables credit transition.
Rule 41 requires electronic submission of Form GST ITC 02 and a certificate from a practicing chartered or cost accountant to enable transfer of unutilized Input Tax Credit on sale, merger, de merger, amalgamation, lease, transfer or change in business constitution. The transferee must accept the details on the portal for credit to be posted and account for transferred inputs and capital goods; documentary proof of credit, inventories, capital goods and invoices is essential and claims following a change of constitution should be considered by the jurisdictional GST authority. (AI Summary)

Parallel proceedings barred: audit wing's primacy requires other wings to halt concurrent action and allow hearing.
Once the audit wing has initiated audit proceedings, concurrent scrutiny or enforcement actions by anti-evasion or range offices into the same tax period should not be continued; the audit process should be allowed to run to its logical conclusion and take primacy in processing and determining issues raised in that period, and affected taxpayers must be afforded a reply opportunity and a personal hearing followed by a speaking order. (AI Summary)

IGST refund after duty drawback adjustment, with interest and administrative verification required under transitional export rules.
Refund of Integrated Goods and Services Tax on goods exported during the transitional period is to be paid after deducting any differential duty drawback not returned by the exporter, with interest from the date of the shipping bill until actual refund; the Jurisdictional Commissionerate may verify drawback availed and any CENVAT Credit or central tax/service tax component and make necessary adjustments prior to disbursement. (AI Summary)

E-way bill obligation: must be generated before movement for consignments above the value threshold; validity tied to transport distance.
The e way bill is the prescribed document that must be generated on the common portal before commencement of movement and accompany goods in transit. It must be generated for movements relating to supply, non supply movement, and inward supplies from unregistered persons; specified classes (registered consignors/consignees, transporters, unregistered persons) bear the obligation to generate or carry it. Validity of an e way bill is time limited and tied to distance, cancellation is permitted within a limited post generation period if not verified in transit, and specified exemptions and document carriage requirements apply. (AI Summary)

Tax on unexplained income under special provision imposes a higher rate and prohibits deductions and set offs.
Section 115BBE mandates that income treated as unexplained under specified deeming provisions be taxed separately at a special high rate with no deduction, allowance or set off allowed for that component; tax is computed by aggregating tax on the unexplained component at the special rate and taxing the residual income as if the unexplained amount were excluded. Tribunal decisions emphasize that such taxation requires objective material supporting the assessing officer's subjective satisfaction, proof of identity and creditworthiness for cash receipts, adherence to natural justice, and may be limited where tracing or additional evidence establishes the source. (AI Summary)

GST compliance time limits extended and transitional TRAN forms reopened enabling delayed ITC claims within specified window.
Specified GST compliance actions for a financial year - claiming input tax credit in returns, declaring credit-note details, rectifying outward-supply particulars, correcting return particulars, and rectifying particulars in TCS statements - may be carried out in the relevant return or statement filed up to the statutory cut-off in the next financial year or upon furnishing the annual return, whichever is earlier. TRAN-1 and TRAN-2 have been reopened for transitional ITC claims with portal procedures, filing cautions, and unsigned submissions treated as not filed. (AI Summary)

Company registration under Companies Act: MCA monthly bulletin summarises registration, activity and compliance trends for August.
Registration and compliance under Companies Act, 2013 govern corporate existence; companies must file prescribed returns and forms, and non-compliance may attract penal proceedings and Registrar powers including striking off. The Ministry of Corporate Affairs' Monthly Information Bulletin for August 2022 provides a snapshot of registered, active, closed, dormant, liquidating and striking-off companies, categorisation by liability structure, disaggregation by public/private and listed/unlisted status, sectoral distribution, new registrations, director identification activity, One Person Company and LLP statistics, foreign-company composition, and forms filed. (AI Summary)

E-way bill requirement: movement of goods mandates online generation and carriage, subject to validation and inspection.
Movement of goods under GST requires carriage of a prescribed e-way bill generated on the common portal by supplier, recipient or transporter; validation of such documents is online. The e-way bill obligation is applied per consignment-individual consignments exceeding the monetary threshold must be documented even if other consignments in the same vehicle are below the threshold. Proper officers may intercept conveyances, require production of documents and devices and inspect goods; authorised officers have access to business premises subject to written authorisation. (AI Summary)

Transnational taxation: cross-border tax rules determine residency, source income and withholding obligations for nonresidents and expatriates.
The article sets out that transnational taxation applies domestic tax rules to cross-border transactions while international customs and treaties shape domestic claims. It explains NRI residency tests and that NRIs and RNORs are taxable on Indian-sourced income. It describes transfer pricing as intercompany pricing that allocates costs and affects profitability. It summarizes the DTAA purpose to allocate taxing rights between source and residence to avoid double taxation. It also states expatriate remuneration for services in India is taxable in India and withholding is computed by converting foreign currency at the prescribed transfer buying rate. (AI Summary)

Faceless assessment notices should limit third-party document demands to transaction confirmations to avoid undue burden.
Assessing Officers under faceless assessment should limit third party requests to information strictly necessary to verify the assessee's transactions-such as account confirmations, transaction summaries, payment proofs and specimen supply evidence-rather than demanding supplier income tax returns, audited financial statements or broad documentation at the initial stage. Requests must be proportionate to transaction materiality, justified by specific facts when expanded, and accompanied by adequate identification and reasonable timelines without coercive penalty threats. (AI Summary)

Limitation for GST appeals can be suspended by portal unavailability, and procedural defects should not bar merits.
Appeals under the CGST Act are subject to a three month limitation for taxpayers and six months for the Department, with one month condonable for sufficient cause; where the prescribed electronic filing or communication mode (GSTN portal) is unavailable, limitation may be suspended, and procedural defaults-such as shortfalls in certified copy submission-must be assessed against natural justice so that merits are not defeated by technical or service date issues. (AI Summary)

Stakeholders' Consultative Committee expanded advisory role guides liquidator on professional fees, sale strategy, valuations and proceedings.
The amended Regulations require the liquidator to form a Stakeholders' Consultative Committee of class representatives with access to records; secured creditors retaining security are excluded. The committee advises on professional remuneration, sale process, liquidator's fees, valuation and pursuit/distribution of proceeds from avoidance or misconduct proceedings. Voting is proportionate to admitted claims; certain parties may attend without voting and related-party creditors are ineligible. The committee is advisory only; the liquidator must record and file reasons when departing from advice. The committee may propose replacement of the liquidator by qualified majority. (AI Summary)

Input tax credit rules updated: reliance on auto-generated inward-supply communication and new reversal, suspension and refund procedures apply.
Amendments effective from 01.10.2022 restructure input tax credit eligibility and communication, replace reliance on FORM GSTR-2 with auto-generated FORM GSTR-2B for inward-supply credit communication, omit statutory matching and related rules and forms, expand grounds for registration suspension for non-filing, require reversal of ITC (with interest) where supplier payment is not made within the specified period with re availment on payment, and prescribe special apportionment and admissibility rules for banking and financial institutions. (AI Summary)

Tax concession disputes not arbitrable; statutory entitlement to tax benefits requires judicial determination rather than contractual arbitration.
Tax concession disputes over entitlement to statutory concession forms and associated tax treatment are not to be treated as arbitrable contractual claims; the Supreme Court set aside the High Court order that characterized the dispute as arbitrable and remitted the matter for judicial adjudication on the merits, directing expeditious disposal and respondent replies within a prescribed time. (AI Summary)