Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment o...
Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deduct...
Premature IGST-demand proceedings for alleged non-fulfilment of an EPCG export obligation should be left for Revenue consideration in accordance with law. The High Court found no basis to interfere with the CESTAT order holding that initiation was premature. CESTAT observations on revenue neutrality, based on the assessee's data regarding IGST payment and input tax credit, remained subject to Revenue verification and did not bar fresh examination. Revenue may verify the data afresh and decide the matter in accordance with law.
Premature IGST-demand proceedings for alleged non-fulfilment of an EPCG export obligation should be left for Revenue consideration in accordance with law. The High Court found no basis to interfere with the CESTAT order holding that initiation was premature. CESTAT observations on revenue neutrality, based on the assessee's data regarding IGST payment and input tax credit, remained subject to Revenue verification and did not bar fresh examination. Revenue may verify the data afresh and decide the matter in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
