Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
GST deregistration, subsequent non-filing of returns, a supplier's absence from its address, or vehicle discrepancies do not alone establish that documented purchases are bogus. Purchase orders, subcontract agreements, invoices, delivery records, e-way bills, GST records, attendance and project records, and banking payments support the genuineness of materials, labour, housekeeping and manpower transactions, particularly where books remain unrejected and contracts are undisputed. Incomplete third-party statements or chat extracts not supplied to the taxpayer, and not linked to its transactions, lack evidentiary force. Revenue must establish a nexus between alleged supplier fund diversion and taxpayer transactions; a taxpayer denying a transaction cannot be required to prove a negative.
GST deregistration, subsequent non-filing of returns, a supplier's absence from its address, or vehicle discrepancies do not alone establish that documented purchases are bogus. Purchase orders, subcontract agreements, invoices, delivery records, e-way bills, GST records, attendance and project records, and banking payments support the genuineness of materials, labour, housekeeping and manpower transactions, particularly where books remain unrejected and contracts are undisputed. Incomplete third-party statements or chat extracts not supplied to the taxpayer, and not linked to its transactions, lack evidentiary force. Revenue must establish a nexus between alleged supplier fund diversion and taxpayer transactions; a taxpayer denying a transaction cannot be required to prove a negative.
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