Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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GSTR-2A is a facilitation tool rather than a statutory bar to input tax credit. Credit claimed within the extended period for FY 2017-18 requires invoice-wise reconciliation; non-reflection in GSTR-2A for FY 2018-19 alone cannot establish supplier default. Section 75(4) requires a personal hearing before an adverse GST decision, even without a specific request. Return scrutiny under Section 61 and demand proceedings under Section 73 are independent, so absence of FORM GST ASMT-10 does not itself invalidate a direct demand proceeding. Interest and penalty remain consequential to sustainable tax liability. The disputed credit was remanded for verification and fresh adjudication after hearing.
GSTR-2A is a facilitation tool rather than a statutory bar to input tax credit. Credit claimed within the extended period for FY 2017-18 requires invoice-wise reconciliation; non-reflection in GSTR-2A for FY 2018-19 alone cannot establish supplier default. Section 75(4) requires a personal hearing before an adverse GST decision, even without a specific request. Return scrutiny under Section 61 and demand proceedings under Section 73 are independent, so absence of FORM GST ASMT-10 does not itself invalidate a direct demand proceeding. Interest and penalty remain consequential to sustainable tax liability. The disputed credit was remanded for verification and fresh adjudication after hearing.
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