Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Advance-ruling jurisdiction is confined to supplies being undertaken or proposed and cannot validate a tax position already adopted for completed transactions. Where pre-GST contractual work had ended, arbitral-award amounts were received, and the taxpayer filed GSTR-3B treating them as non-taxable compensation, the application sought confirmation after the event rather than advance certainty. Questions on whether individual award components constitute consideration require examination of contracts, arbitral materials, accounts, returns and evidence by the proper officer through scrutiny or adjudication. Admission by the original authority does not prevent the appellate authority from examining maintainability. The advance ruling was set aside, without any opinion on taxability of the award amounts.
Advance-ruling jurisdiction is confined to supplies being undertaken or proposed and cannot validate a tax position already adopted for completed transactions. Where pre-GST contractual work had ended, arbitral-award amounts were received, and the taxpayer filed GSTR-3B treating them as non-taxable compensation, the application sought confirmation after the event rather than advance certainty. Questions on whether individual award components constitute consideration require examination of contracts, arbitral materials, accounts, returns and evidence by the proper officer through scrutiny or adjudication. Admission by the original authority does not prevent the appellate authority from examining maintainability. The advance ruling was set aside, without any opinion on taxability of the award amounts.
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