Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
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In GST proceedings, invocation of the extended period under Section 74 depends on jurisdictional or foundational facts and a prima facie view, based on available material, that non-payment, short payment, wrongful input tax credit, fraud, wilful misstatement or suppression exists. The notice should ordinarily disclose the basis for alleging the mental element, but prior communication of those grounds through scrutiny, audit, inspection or pre-notice intimation can satisfy the requirement, so a detailed notice is not invalid merely because it repeats earlier allegations. Notices were upheld where the basis had already been disclosed, while an inadequately particularised order was remitted for fresh consideration under Section 73, with possible recourse to Section 74 if information remained unprovided.
In GST proceedings, invocation of the extended period under Section 74 depends on jurisdictional or foundational facts and a prima facie view, based on available material, that non-payment, short payment, wrongful input tax credit, fraud, wilful misstatement or suppression exists. The notice should ordinarily disclose the basis for alleging the mental element, but prior communication of those grounds through scrutiny, audit, inspection or pre-notice intimation can satisfy the requirement, so a detailed notice is not invalid merely because it repeats earlier allegations. Notices were upheld where the basis had already been disclosed, while an inadequately particularised order was remitted for fresh consideration under Section 73, with possible recourse to Section 74 if information remained unprovided.
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