Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Input tax credit mismatches between Forms GSTR-3B and GSTR-2A may support tax determination under section 73, but do not by themselves justify section 74 proceedings or penalties. Section 74 requires clear evidence connecting wrongful credit availment with fraud, wilful misstatement, or suppression of facts intended to evade tax; merely reciting those terms is insufficient. Payment of tax and interest before notice, including after verification, falls within section 73(5) where no intent to evade is established. A supplier's default cannot automatically be attributed to the recipient as suppression.
Input tax credit mismatches between Forms GSTR-3B and GSTR-2A may support tax determination under section 73, but do not by themselves justify section 74 proceedings or penalties. Section 74 requires clear evidence connecting wrongful credit availment with fraud, wilful misstatement, or suppression of facts intended to evade tax; merely reciting those terms is insufficient. Payment of tax and interest before notice, including after verification, falls within section 73(5) where no intent to evade is established. A supplier's default cannot automatically be attributed to the recipient as suppression.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
