Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Input tax credit cannot be denied to a bona fide purchasing dealer who transacted with a registered supplier and complied with statutory requirements merely because the supplier failed to deposit the tax collected from the purchaser. The proper remedy is to proceed against the defaulting supplier, not to shift the burden onto the purchaser by way of vicarious liability. The demand and appellate orders were set aside because the controversy was covered by binding precedent, but the Department retained liberty to act in accordance with law if material shows the transactions were collusive or not bona fide.
Input tax credit cannot be denied to a bona fide purchasing dealer who transacted with a registered supplier and complied with statutory requirements merely because the supplier failed to deposit the tax collected from the purchaser. The proper remedy is to proceed against the defaulting supplier, not to shift the burden onto the purchaser by way of vicarious liability. The demand and appellate orders were set aside because the controversy was covered by binding precedent, but the Department retained liberty to act in accordance with law if material shows the transactions were collusive or not bona fide.
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