Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
Input tax credit of a registered purchaser cannot ordinarily be denied merely because the supplier later becomes non-existent or defaults, where the purchaser holds valid registration, invoices, banking-channel payment evidence and filed returns, unless fraud or collusion is established. Documentary proof of actual receipt of goods and absence of prima facie collusion ordinarily make custodial interrogation unnecessary. Arrest for cognizable CGST offences requires the Commissioner's recorded reasons to believe, based on material satisfying statutory conditions rather than suspicion alone. Anticipatory bail in alleged wrongful input tax credit availment was granted subject to cooperation, document production and other safeguards.
Input tax credit of a registered purchaser cannot ordinarily be denied merely because the supplier later becomes non-existent or defaults, where the purchaser holds valid registration, invoices, banking-channel payment evidence and filed returns, unless fraud or collusion is established. Documentary proof of actual receipt of goods and absence of prima facie collusion ordinarily make custodial interrogation unnecessary. Arrest for cognizable CGST offences requires the Commissioner's recorded reasons to believe, based on material satisfying statutory conditions rather than suspicion alone. Anticipatory bail in alleged wrongful input tax credit availment was granted subject to cooperation, document production and other safeguards.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
