Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Government grants-in-aid do not constitute consideration for Business Exhibition Service where agreements impose only utilisation and accounting conditions, without an obligation to provide services, invoices, or quid pro quo. As reimbursement of specified expenditure, they fall outside taxable value, which is confined to amounts charged for taxable services; the related demand was set aside. Extended limitation cannot apply where grants and expenditure were recorded, the taxpayer paid tax on other services, and a bona fide belief of non-taxability negated suppression with intent to evade. Reverse-charge demands were likewise time-barred because recorded liabilities were revenue neutral through available Cenvat credit.
Government grants-in-aid do not constitute consideration for Business Exhibition Service where agreements impose only utilisation and accounting conditions, without an obligation to provide services, invoices, or quid pro quo. As reimbursement of specified expenditure, they fall outside taxable value, which is confined to amounts charged for taxable services; the related demand was set aside. Extended limitation cannot apply where grants and expenditure were recorded, the taxpayer paid tax on other services, and a bona fide belief of non-taxability negated suppression with intent to evade. Reverse-charge demands were likewise time-barred because recorded liabilities were revenue neutral through available Cenvat credit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
