Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Notification extending the annual return due date for 2017-18 did not extend the department's time to initiate Section 74 fraud proceedings; no separate extension notification for Section 74 was shown, and the March 2021 communication was only a scrutiny notice, not a valid show cause notice. For 2018-19 and 2019-20, parallel CGST proceedings on excess availment of input tax credit were barred where SGST had already initiated action on the same subject matter, making that part of the notice without jurisdiction. The short-payment component, however, was distinct from the SGST mismatch proceedings and could be pursued. The composite order was set aside and remitted for fresh adjudication only on the issues lawfully open to the authority.
Notification extending the annual return due date for 2017-18 did not extend the department's time to initiate Section 74 fraud proceedings; no separate extension notification for Section 74 was shown, and the March 2021 communication was only a scrutiny notice, not a valid show cause notice. For 2018-19 and 2019-20, parallel CGST proceedings on excess availment of input tax credit were barred where SGST had already initiated action on the same subject matter, making that part of the notice without jurisdiction. The short-payment component, however, was distinct from the SGST mismatch proceedings and could be pursued. The composite order was set aside and remitted for fresh adjudication only on the issues lawfully open to the authority.
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