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...
Rejection of a Kara Samadhana Scheme application for waiver of penalty and interest must disclose material particulars and reasons under section 128A of the CGST/KGST Act, 2017. An unreasoned adverse notice is illegal and arbitrary where the applicant is denied a sufficient and reasonable opportunity of hearing. The rejection notice was quashed, requiring fresh consideration of the representation after hearing, with coercive steps restrained until that decision.
Rejection of a Kara Samadhana Scheme application for waiver of penalty and interest must disclose material particulars and reasons under section 128A of the CGST/KGST Act, 2017. An unreasoned adverse notice is illegal and arbitrary where the applicant is denied a sufficient and reasonable opportunity of hearing. The rejection notice was quashed, requiring fresh consideration of the representation after hearing, with coercive steps restrained until that decision.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
