Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
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MGST offences may be investigated alongside distinct BNS offences arising from the same fraudulent GST transactions. Special-enactment offences remain subject to the Code unless the MGST framework expressly provides otherwise; tax-officer powers and police-assistance provisions do not themselves prohibit police investigation. Parallel prosecution under the MGST regime and general penal law is permissible where each statute addresses distinct offences, while double punishment for the same offence remains barred. On that basis, the FIR alleging both MGST and BNS offences was not quashed and the criminal writ petition was dismissed.
MGST offences may be investigated alongside distinct BNS offences arising from the same fraudulent GST transactions. Special-enactment offences remain subject to the Code unless the MGST framework expressly provides otherwise; tax-officer powers and police-assistance provisions do not themselves prohibit police investigation. Parallel prosecution under the MGST regime and general penal law is permissible where each statute addresses distinct offences, while double punishment for the same offence remains barred. On that basis, the FIR alleging both MGST and BNS offences was not quashed and the criminal writ petition was dismissed.
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