Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property...
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot app...
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Parallel GST proceedings on identical issues for the same assessment period cannot be sustained where Central GST authorities have already issued an order and the related appeal is pending before the appellate authority. The State GST assessment and rectification orders addressed the same issues already adjudicated under Central GST. Consequently, the subsequent State GST proceedings were quashed, and the writ petition succeeded.
Parallel GST proceedings on identical issues for the same assessment period cannot be sustained where Central GST authorities have already issued an order and the related appeal is pending before the appellate authority. The State GST assessment and rectification orders addressed the same issues already adjudicated under Central GST. Consequently, the subsequent State GST proceedings were quashed, and the writ petition succeeded.
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