Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical...
Demand and penalty for alleged receipt of invoices without actual movement of goods required proof of genuine physical supply, not mere assumptions. Where the taxpayer produced tax invoices along with e-way bills and lorry receipts, the text states that this created a prima facie case and that the authority should have verified the transport records before confirming liability. The demand could not rest on presumptions, conjecture, or ipse dixit; fresh verification of lorry numbers, e-way bills, invoices, and toll passage was required. The impugned order was set aside and the matter remitted for a fresh decision on merits after such verification.
Demand and penalty for alleged receipt of invoices without actual movement of goods required proof of genuine physical supply, not mere assumptions. Where the taxpayer produced tax invoices along with e-way bills and lorry receipts, the text states that this created a prima facie case and that the authority should have verified the transport records before confirming liability. The demand could not rest on presumptions, conjecture, or ipse dixit; fresh verification of lorry numbers, e-way bills, invoices, and toll passage was required. The impugned order was set aside and the matter remitted for a fresh decision on merits after such verification.
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