COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
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...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
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Section 74(1) may be invoked for delayed GST payment only where the show cause notice discloses foundational facts permitting an inference of fraud, wilful misstatement, or suppression with intent to evade tax. Mere mechanical reproduction of those statutory expressions does not satisfy that condition. Because the notice contained no such factual basis, recourse to section 74(1) was unwarranted; the Tribunal sustained the setting aside of the proceedings and dismissed the Revenue's appeal.
Section 74(1) may be invoked for delayed GST payment only where the show cause notice discloses foundational facts permitting an inference of fraud, wilful misstatement, or suppression with intent to evade tax. Mere mechanical reproduction of those statutory expressions does not satisfy that condition. Because the notice contained no such factual basis, recourse to section 74(1) was unwarranted; the Tribunal sustained the setting aside of the proceedings and dismissed the Revenue's appeal.
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