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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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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