Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Waiver or exemption provisions require strict compliance with substantive conditions, while substantial compliance may satisfy procedural requirements. Where the full GST liability was paid within the stipulated period but credited under an incorrect tax head because of an uncontroverted clerical error, payment was treated as substantially compliant. The High Court set aside the rejection of the waiver application and remanded it for fresh consideration after a reasonable opportunity, requiring the payment to be credited under the appropriate CGST and SGST heads.
Waiver or exemption provisions require strict compliance with substantive conditions, while substantial compliance may satisfy procedural requirements. Where the full GST liability was paid within the stipulated period but credited under an incorrect tax head because of an uncontroverted clerical error, payment was treated as substantially compliant. The High Court set aside the rejection of the waiver application and remanded it for fresh consideration after a reasonable opportunity, requiring the payment to be credited under the appropriate CGST and SGST heads.
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