Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
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Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
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Section 67(7) of the CGST Act prevents continued retention of seized articles beyond six months unless an order extends the seizure. Where no extension order existed, the seized mobile phones and bank debit cards could no longer remain under seizure. The investigating officer was directed to return the articles immediately upon production of a certified order copy and acknowledgement.
Section 67(7) of the CGST Act prevents continued retention of seized articles beyond six months unless an order extends the seizure. Where no extension order existed, the seized mobile phones and bank debit cards could no longer remain under seizure. The investigating officer was directed to return the articles immediately upon production of a certified order copy and acknowledgement.
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