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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
GST recovery pending a statutory appeal may warrant interim protection where more than 10% of the assessed demand has been recovered and the required appeal pre-deposit has been made. Further coercive recovery may be restrained, and attachment of the proprietor's bank account may be lifted to enable business operations, subject to maintaining sufficient balance and bank monitoring. The merits of the GST demand, including input tax credit availability, remain for the Appellate Authority. Recovery may resume in accordance with law if the appeal is dismissed and the demand is upheld.
GST recovery pending a statutory appeal may warrant interim protection where more than 10% of the assessed demand has been recovered and the required appeal pre-deposit has been made. Further coercive recovery may be restrained, and attachment of the proprietor's bank account may be lifted to enable business operations, subject to maintaining sufficient balance and bank monitoring. The merits of the GST demand, including input tax credit availability, remain for the Appellate Authority. Recovery may resume in accordance with law if the appeal is dismissed and the demand is upheld.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
