Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentatio...
Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailab...
Professional fee recovery for GST refund representation succeeds where direct engagement, fee acknowledgement, and authority are established despite c...
Transfer pricing of intra-group support services requires prescribed benchmarking; unsupported nil valuation and alternate business-expense disallowan...
Disputed input tax credit claimed to have been reversed before issuance of the show-cause notice required verification through the rectification application and relevant returns. As that verification had not been undertaken, the GST demand was remitted for fresh adjudication on merits. The remand was conditional on deposit of 25% of the disputed tax, with adjustment for properly substantiated prior payments or recoveries. Upon compliance, any consequential bank attachment was to be vacated.
Disputed input tax credit claimed to have been reversed before issuance of the show-cause notice required verification through the rectification application and relevant returns. As that verification had not been undertaken, the GST demand was remitted for fresh adjudication on merits. The remand was conditional on deposit of 25% of the disputed tax, with adjustment for properly substantiated prior payments or recoveries. Upon compliance, any consequential bank attachment was to be vacated.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
