Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Parallel CGST and SGST proceedings for irregular input tax credit availment require examination of whether both proceedings concern the same credit-disallowance charge arising from discrepancies between suppliers' GSTR-1 and the taxpayer's GSTR-3B. Applying the Supreme Court's twofold test, the High Court directed the SGST authority to reconsider the taxpayer's reply and documents and determine charge overlap. If the charge is identical to that in the CGST proceedings, it may be dropped; the separate audit-based allegation of underreported tax liability may be adjudicated independently. The assessment order was set aside and remanded for fresh adjudication, with merits left open.
Parallel CGST and SGST proceedings for irregular input tax credit availment require examination of whether both proceedings concern the same credit-disallowance charge arising from discrepancies between suppliers' GSTR-1 and the taxpayer's GSTR-3B. Applying the Supreme Court's twofold test, the High Court directed the SGST authority to reconsider the taxpayer's reply and documents and determine charge overlap. If the charge is identical to that in the CGST proceedings, it may be dropped; the separate audit-based allegation of underreported tax liability may be adjudicated independently. The assessment order was set aside and remanded for fresh adjudication, with merits left open.
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