Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
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Input tax credit denial to a bona fide purchaser based on a supplier's failure to deposit tax, file GSTR-3B, or reflect invoices in GSTR-2A requires proper consideration of the purchaser's reply and supporting evidence. The High Court found non-application of mind and breach of natural justice, and held that invocation of Section 74 of the CGST Act for financial year 2018-19 lacked jurisdiction. The adjudication order and consequential recovery notice were quashed. Fresh adjudication was directed after considering relevant precedents, granting a personal hearing, and issuing a reasoned speaking order.
Input tax credit denial to a bona fide purchaser based on a supplier's failure to deposit tax, file GSTR-3B, or reflect invoices in GSTR-2A requires proper consideration of the purchaser's reply and supporting evidence. The High Court found non-application of mind and breach of natural justice, and held that invocation of Section 74 of the CGST Act for financial year 2018-19 lacked jurisdiction. The adjudication order and consequential recovery notice were quashed. Fresh adjudication was directed after considering relevant precedents, granting a personal hearing, and issuing a reasoned speaking order.
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