Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
A writ challenge to a GST show cause notice was not entertained where the petitioner had not shown that any objection to the alleged defect in FORM GST DRC-01 had first been raised before the competent authority. The record also contained a signed notice issued by the Deputy Commissioner, which undermined the unsigned-notice objection. The court therefore declined to examine the grievance in writ jurisdiction and left the petitioner free to point out any defect before the authority concerned.
A writ challenge to a GST show cause notice was not entertained where the petitioner had not shown that any objection to the alleged defect in FORM GST DRC-01 had first been raised before the competent authority. The record also contained a signed notice issued by the Deputy Commissioner, which undermined the unsigned-notice objection. The court therefore declined to examine the grievance in writ jurisdiction and left the petitioner free to point out any defect before the authority concerned.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
