Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
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Services rendered and completed before the GST appointed day remain subject, if taxable, to the erstwhile Service Tax regime even where work approval and billing occur after GST commenced. Post-facto approval and subsequent invoices do not alter the date of supply or bring an already completed manpower service within the WBGST Act. Payment cannot be withheld solely for non-compliance with GST formalities; the payable amount may be released after deduction of applicable pre-GST tax. Where a genuine taxability dispute and pending civil proceedings contribute to delayed payment, interest may be set at the prevailing banking rate; interest at 8% per annum was directed from bill submission until payment.
Services rendered and completed before the GST appointed day remain subject, if taxable, to the erstwhile Service Tax regime even where work approval and billing occur after GST commenced. Post-facto approval and subsequent invoices do not alter the date of supply or bring an already completed manpower service within the WBGST Act. Payment cannot be withheld solely for non-compliance with GST formalities; the payable amount may be released after deduction of applicable pre-GST tax. Where a genuine taxability dispute and pending civil proceedings contribute to delayed payment, interest may be set at the prevailing banking rate; interest at 8% per annum was directed from bill submission until payment.
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