Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
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Ineligible input tax credit allegedly claimed through fake invoices from non-existing firms was addressed in relation to the statutory appellate remedy. The notes state that the findings on the entities' functioning, ITC availment, and the described modus operandi were identical to those in another Order-in-Original. As the petitioner had an effective alternative remedy, the writ petition was not entertained; the appropriate course was an appeal to the Additional or Joint Commissioner of Appeals under section 107 of the CGST Act against the Order-in-Original.
Ineligible input tax credit allegedly claimed through fake invoices from non-existing firms was addressed in relation to the statutory appellate remedy. The notes state that the findings on the entities' functioning, ITC availment, and the described modus operandi were identical to those in another Order-in-Original. As the petitioner had an effective alternative remedy, the writ petition was not entertained; the appropriate course was an appeal to the Additional or Joint Commissioner of Appeals under section 107 of the CGST Act against the Order-in-Original.
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