Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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Duplicate assessment orders arising from the same GSTR-3B and GSTR-1 return mismatch cannot coexist where both concern the same assessment period and identical tax liability. The later order was quashed because it duplicated the earlier assessment, notwithstanding the absence of an SGST-CGST bifurcation. The earlier assessment order was set aside and remanded for fresh consideration to provide a reasonable opportunity to contest the tax proposal on merits. That remand was conditional on payment of the entire tax demand within the stipulated period.
Duplicate assessment orders arising from the same GSTR-3B and GSTR-1 return mismatch cannot coexist where both concern the same assessment period and identical tax liability. The later order was quashed because it duplicated the earlier assessment, notwithstanding the absence of an SGST-CGST bifurcation. The earlier assessment order was set aside and remanded for fresh consideration to provide a reasonable opportunity to contest the tax proposal on merits. That remand was conditional on payment of the entire tax demand within the stipulated period.
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