Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
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GST-related tax fraud allegations based on non-response and non-payment of Central or State GST must be addressed under the CGST Act where proceedings under that special enactment have already commenced. Sections 4 and 5 of the BNSS preserve the investigative and procedural framework prescribed by special statutes, preventing recourse to general criminal law for offences governed by such statutes. On this basis, BNS prosecution for the alleged GST defaults, including the charge-sheet and cognizance order against the taxpayer, was set aside.
GST-related tax fraud allegations based on non-response and non-payment of Central or State GST must be addressed under the CGST Act where proceedings under that special enactment have already commenced. Sections 4 and 5 of the BNSS preserve the investigative and procedural framework prescribed by special statutes, preventing recourse to general criminal law for offences governed by such statutes. On this basis, BNS prosecution for the alleged GST defaults, including the charge-sheet and cognizance order against the taxpayer, was set aside.
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