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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Departmental appeals in interest-only GST disputes must be assessed against the disputed interest amount under the applicable monetary-limit circular. Where the interest in dispute is below the prescribed threshold for appeals before GSTAT and no specified exclusion applies, the departmental appeal is not maintainable and must be dismissed. The monetary threshold applies specifically to the interest component in an interest-only dispute rather than to any broader tax amount.
Departmental appeals in interest-only GST disputes must be assessed against the disputed interest amount under the applicable monetary-limit circular. Where the interest in dispute is below the prescribed threshold for appeals before GSTAT and no specified exclusion applies, the departmental appeal is not maintainable and must be dismissed. The monetary threshold applies specifically to the interest component in an interest-only dispute rather than to any broader tax amount.
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