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...
Statutory limits on the composition of a Micro and Small Enterprises Facilitation Council are mandatory: a Council must comprise three to five members, and a body exceeding that limit lacks jurisdiction to render an award. The notes explain that awards of a Facilitation Council ordinarily follow the arbitral set-aside mechanism, subject to the statutory pre-deposit requirement. However, writ jurisdiction may be exercised exceptionally despite that alternative remedy where the Council's constitution is ultra vires, the award is void for inherent lack of jurisdiction, or there is no valid award in law. An award and consequential review order made by an improperly constituted Council were quashed, with remittal to a duly constituted Council for fresh adjudication.
Statutory limits on the composition of a Micro and Small Enterprises Facilitation Council are mandatory: a Council must comprise three to five members, and a body exceeding that limit lacks jurisdiction to render an award. The notes explain that awards of a Facilitation Council ordinarily follow the arbitral set-aside mechanism, subject to the statutory pre-deposit requirement. However, writ jurisdiction may be exercised exceptionally despite that alternative remedy where the Council's constitution is ultra vires, the award is void for inherent lack of jurisdiction, or there is no valid award in law. An award and consequential review order made by an improperly constituted Council were quashed, with remittal to a duly constituted Council for fresh adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
