GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Section 61 return scrutiny is a pre-adjudicatory verification mechanism and is not a mandatory prerequisite for tax-determination proceedings under Section 74A. Rule 99 applies only where return scrutiny has actually commenced. Independent verification alleging that works-contract sub-contractors were fictitious or non-existent may provide the factual foundation for fraud-based input tax credit proceedings. Disputes over the actual existence of suppliers, provision of services, and genuineness of invoices require evidentiary adjudication rather than threshold writ review. A show-cause notice should not ordinarily be challenged in writ jurisdiction where statutory adjudication remains available and no jurisdictional defect or recognised exception is established.
Section 61 return scrutiny is a pre-adjudicatory verification mechanism and is not a mandatory prerequisite for tax-determination proceedings under Section 74A. Rule 99 applies only where return scrutiny has actually commenced. Independent verification alleging that works-contract sub-contractors were fictitious or non-existent may provide the factual foundation for fraud-based input tax credit proceedings. Disputes over the actual existence of suppliers, provision of services, and genuineness of invoices require evidentiary adjudication rather than threshold writ review. A show-cause notice should not ordinarily be challenged in writ jurisdiction where statutory adjudication remains available and no jurisdictional defect or recognised exception is established.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
