Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Writ jurisdiction against GST determinations involving fraud, wilful misrepresentation or suppression is generally unavailable where objections require resolution of disputed facts. Challenges concerning signatures, the form and content of show-cause notices, consideration of replies, and the hearing officer's authority require factual examination not ordinarily undertaken in writ proceedings. Form DRC-01 summaries identifying the demand and relevant taxable periods, coupled with an order that is not prima facie non-speaking and is passed by a proper officer, support recourse to the statutory appellate mechanism. A taxpayer cannot bypass the prescribed multi-tier appeal merely to avoid mandatory pre-deposit requirements.
Writ jurisdiction against GST determinations involving fraud, wilful misrepresentation or suppression is generally unavailable where objections require resolution of disputed facts. Challenges concerning signatures, the form and content of show-cause notices, consideration of replies, and the hearing officer's authority require factual examination not ordinarily undertaken in writ proceedings. Form DRC-01 summaries identifying the demand and relevant taxable periods, coupled with an order that is not prima facie non-speaking and is passed by a proper officer, support recourse to the statutory appellate mechanism. A taxpayer cannot bypass the prescribed multi-tier appeal merely to avoid mandatory pre-deposit requirements.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
