Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
GST notices alleging fraud, wilful misrepresentation or suppression must disclose the foundational facts supporting those allegations. Mere reproduction of statutory expressions, without reasons showing application of mind, does not sustain proceedings alleging input tax credit availed through fake invoices without actual supply of goods. Notices lacking sufficient reasons were quashed, while preserving the authority's liberty to issue fresh notices in accordance with law.
GST notices alleging fraud, wilful misrepresentation or suppression must disclose the foundational facts supporting those allegations. Mere reproduction of statutory expressions, without reasons showing application of mind, does not sustain proceedings alleging input tax credit availed through fake invoices without actual supply of goods. Notices lacking sufficient reasons were quashed, while preserving the authority's liberty to issue fresh notices in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
