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...
Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed comp...
A subsequent adjudication order under section 74 for FY 2017-18 cannot be sustained where it was passed without reference to an earlier adjudication order that had culminated in an appellate order. The consequential Form GST DRC-13 recovery notice issued to the bank also fails because it depends on the invalid subsequent order. The subsequent adjudication order and recovery notice were quashed, and the writ petition was partly allowed.
A subsequent adjudication order under section 74 for FY 2017-18 cannot be sustained where it was passed without reference to an earlier adjudication order that had culminated in an appellate order. The consequential Form GST DRC-13 recovery notice issued to the bank also fails because it depends on the invalid subsequent order. The subsequent adjudication order and recovery notice were quashed, and the writ petition was partly allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
